Non-reimbursable travel expenses
Anyone who travels on business incurs travel expenses - but not every expense incurred on the road can be reimbursed via the Travel expense report can be claimed. Especially in 2025, when digital processes and legal audits are on the rise, it is all the more important to know which items are reimbursable - and which are non-reimbursable travel expenses. This is because incorrect information not only leads to additional payments, but can also have consequences under employment and tax law.
Legal basis: What the Income Tax Act says
The basis for every Settlement of travel expenses in Austria is the Income Tax Act (EStG) in conjunction with the wage tax guidelines. According to §26 EStG only those costs that are clearly business-related and do not affect private life are tax-free.
Basic rule: Only work-related costs are eligible for reimbursement
Put simply, anything that does not serve the purpose of the business trip does not fall under deductible expenses. Travel expenses. The decisive factor here is whether the expenditure was objectively and exclusively necessary for the business activity. As soon as there is a private element - be it in the choice of hotel, the destination or additional services - tax deductibility no longer applies.
Overview: These costs are not reimbursed
| Non-reimbursable expenses | Reason for rejection |
| Private detours or excursions | No operational reference |
| Minibar, pay TV, spa & wellness facilities in the hotel | Personal comfort |
| Alcoholic beverages at business meals | Part of the private lifestyle |
| Travel souvenirs or gifts | No official necessity |
| Fines, parking tickets | Self-responsible misconduct |
| Personal telephone calls or Internet costs | No professional reference |
| Travel extension for private purposes | Private motivation |
Catering: Where per diems end and private expenses begin
There are clearly defined rules for meals in Austria. Meal allowances resp. Daily allowances. However, if additional snacks, alcoholic drinks or meals are charged for accompanying persons, these are not reimbursable expenses. Travel expenses. The Call money be reduced by 15 euros if a meal is provided free of charge.
Overnight stay: luxury hotels, minibar & co - what's not possible
In principle, you may either pay a flat-rate Overnight stay allowance (currently 17 euros) or the actual hotel costs. Luxury hotels above the usual price level can only be recognized if they are objectively justified (e.g. trade fair prices). Extras such as minibar, films or use of the spa are considered tax deductible. non-refundable.
Travel expenses: What applies to private detours or comfort bookings
The use of public transportation or billing via Mileage allowance is only permissible if the chosen route and means of transportation are appropriate. Anyone who books business class without proving business necessity or deliberately takes detours risks losing tax recognition.
Special cases: Tips, travel souvenirs and private extensions
Tips are generally only billable if they are customary and directly related to the service. Travel souvenirs or private vacation extensions during a business trip, on the other hand, may under no circumstances be reimbursed via the Digital expense report or submitted manually.
What happens if billing is incorrect? Legal consequences and risks
Incorrect or deliberately false Travel expense reports are considered a breach of employment contract and tax obligations. Possible consequences:
- Reclaims by the tax office
- Claims for damages by the employer
- Disciplinary measures or even dismissal
It is therefore worth taking a responsible approach to all entries in the business trip software.
How digital travel expense reporting helps with accruals
Modern tools such as a Automated travel expense reporta mobile travel accounting or an integrated Travel expenses app help to automatically exclude unallowable costs. Predefined rules and workflows ensure that only permissible entries are permitted - a plus point for legal certainty and efficiency in the cloud travel expense management.
What you should learn to bill correctly and fairly
Not every travel expense can be claimed for tax or business purposes. Those who adhere to the legal requirements, use common sense and employ digital tools are on the safe side. A transparent, compliant Travel expense report is not only a duty, but also a sign of professional corporate management.
FAQ - Frequently asked questions about non-reimbursable travel expenses
What non-reimbursable travel expenses are there in Austria?
Non-work-related expenses, e.g. minibar, souvenirs, private detours, fines or alcoholic beverages are not eligible for reimbursement.
Can I submit private expenses?
No. Private shares may not be included in the travel expense report. They must be paid separately.
What happens if travel expenses are billed incorrectly?
Incorrect billing can lead to reclaims, tax penalties and consequences under employment law such as warnings or dismissal.
How can software help with billing?
A digital travel expense report automatically recognizes inadmissible items, takes legal requirements into account and significantly reduces sources of error.
Book your non-binding introductory appointment
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