What are travel expenses and why are they relevant?

Travel expenses are incurred whenever employees leave their usual place of work for business purposes. These costs affect almost every company and play a major role both in accounting and for employees for tax purposes. If you have the Travel expense report correctly, you not only avoid unnecessary queries, but also fulfill all tax law requirements at the same time.

Which costs count as travel expenses? An overview

If you are wondering what costs are involved in a Travel expense report can be taken into account, a structured overview helps. This is because the scope and type of deductible items vary depending on the travel situation. Basically, the following categories can be distinguished: The typical Travel expenses count:

• Travel costs (e.g. train, flight, mileage allowance)
• Catering costs (Call money, Meal allowance)
• Accommodation costs (Hotel, Overnight stay allowance, Overnight stay flat rate)
• Incidental costs (e.g. parking fees, tolls, cabs, business telephone calls) These may vary depending on the duration of the trip, destination and company agreements.

Meal costs: daily allowance and meal allowance

For the Additional meal expenses lump sums can be applied. In Austria this amounts to Call money for an absence of more than 11 hours up to 30 Euro. Shorter trips are remunerated on a pro rata basis. If meals are provided, the daily allowance shall be reduced accordingly.

Accommodation costs and accommodation allowance

If a hotel bill is not presented, a Overnight stay allowance from 17 Euro can be claimed tax-free. Alternatively, the actual hotel costs are also eligible for reimbursement, provided they are reasonable and can be substantiated.

Travel costs: Public transportation and mileage allowance

When using public transportation, the actual costs apply. For private cars, the official Mileage allowance in Austria be applied. From 2025, this will be 0.50 Euro per kilometer. Passengers can travel with 0.15 Euro/km be settled.

Overview: What can be claimed - and what can't be claimed for travel expenses?

Below you will find a practical overview of which expenses are included in a Travel expense report may be claimed - and which may not:

Reimbursable	Not refundable
Travel costs (train, flight, cab, mileage allowance)	Private excursions during the trip
Hotel costs or accommodation allowance	Minibar, pay TV, wellness facilities in the hotel
Daily allowance / Meal allowance	Alcoholic beverages
Parking fees, tolls, vignettes	Fines or parking tickets
Business calls/WLAN	Private telephone calls
Baggage fees (in case of professional necessity)	Shopping expenses

This separation is important in order to Review of travel expense reports and to ensure tax correctness.

Other reimbursable incidental costs

Typical examples:

• Parking and toll charges
• Business telephone costs
• WLAN in the hotel
• Luggage fees or work materials when traveling These must always be verifiable and necessary for business purposes.

Tax-free travel expenses: requirements and limits

If you have your Travel expense report correctly for tax purposes, you must meet a few important requirements. Only if the costs were clearly incurred for business purposes and do not exceed the statutory flat rates will they remain tax-free. So that Tax-free travel expenses they must be business-related and correctly documented. Statutory maximum limits apply to lump sums. Reimbursements in excess of this are taxable.

Differences between flat rates and actual costs

Lump sums offer administrative simplification, but are limited to maximum amounts. Actual costs can also be reimbursed if they are documented and traceable - e.g. hotel bills or flight tickets.

The role of collective agreements in travel expenses

Many Collective agreements in Austria regulate their own travel expense rates. These can be higher than the statutory flat rates. The excess amount is then subject to income tax, but remains exempt from social security contributions. However, a precise examination of the applicable CT is essential.

Digital solutions: From the app to automated travel expense accounting

Digital tools save a lot of time in everyday life. A modern Travel expenses appcombined with a cloud-based Business travel softwarenot only makes recording easier, but also ensures compliance with legal requirements. This means that companies benefit from fewer errors, clear processes and complete documentation - which will be evident at the next Review of travel expense reports by internal or external bodies becomes an advantage. Modern companies rely on Digital expense report, Business travel softwareor mobile travel accounting via app. These tools automate entries, check compliance with flat rates and create legally compliant reports. This saves Time and reduces sources of error.

Transparent and complete travel expense accounting in Austria

Whether Daily allowances, Mileage allowance, Accommodation packages or Meal allowances - the Travel expense report in Austria 2025 comprises many positions. Who legal requirements, The fact that the new system takes into account differences in collective agreements and digital tools ensures legal certainty and fairness within the company.

FAQ - Frequently asked questions about travel expenses

What expenses count as travel expenses in Austria?

Travel expenses include travel costs, meal costs, overnight allowances, accommodation allowances and various ancillary costs such as tolls and parking fees.

How high will the daily allowance be in Austria in 2025?

The tax-free daily allowance is up to 30 euros per calendar day for absences of more than 11 hours. Shorter trips are paid on a pro rata basis.

What is the difference between a lump sum and actual costs?

Lump sums are standard amounts set by law. Actual costs require receipts and may be higher or lower than the lump sum.

Which tools support travel expense accounting?

Digital travel expense programsapps and automated solutions help with the fast, secure and legally compliant settlement of travel expenses.

Book your non-binding introductory appointment

Simply arrange a short, no-obligation appointment with us. In just a few minutes, we will show you the advantages of the Personalwolke travel expense accounting software and app - and how your company can benefit from a modern, digital solution. Select a suitable time below.