Overnight allowance for professional drivers only if they actually stay overnight

Oct 30, 2025

The Thuringian Finance Court (FG) had to deal with the question of whether a professional driver on multi-day business trips can claim the overnight allowance as income-related expenses in his income tax return even if he did not spend the night in his vehicle.

The plaintiff had received additional meal allowances from his employer for several days of work away from home, including the days of arrival and departure. The plaintiff claimed the flat-rate accommodation allowance as income-related expenses for all days.

The tax office refused to recognise the allowance for the days of arrival and departure on which the claimant had not actually spent the night in his vehicle because, for example, he had already spent the night at home on the days of departure. The claimant was of the opinion that the number of days for which a flat-rate accommodation allowance should be granted was based on the days for which meal allowances were granted. This was evident both from the law and from the relevant letter from the Federal Ministry of Finance.

The FG agreed with the FA's opinion. The flat-rate accommodation allowance was not a substitute for mere absence; the overnight stay in the vehicle must have actually taken place. The allowance is granted for expenses incurred in connection with an overnight stay in the vehicle, e.g. for the use of public sanitary facilities. For reasons of simplification, individual proof of these costs is not required.

The appeal to the Federal Finance Court was not allowed. The judgment of the FG is final.

Source: Thuringian FG, judgment of 18 June 2024 – Ref. 2 K 534/22