Since the start of the new year, we have been receiving an increasing number of enquiries regarding the current rules on travel expense claims. The mileage allowance, in particular, continues to cause confusion. We would therefore like to take this opportunity to clarify once again what has actually changed in 2026 – and what remains the same.
Mileage allowance for business travel: No changes
The mileage allowance (also known as the business travel allowance) remains unchanged at €0.30 per kilometre in 2026. This rate applies to all work-related journeys made in a private vehicle as part of business trips. Employers can reimburse this flat rate to their employees tax-free without being required to provide detailed itemised evidence. This simplifies the accounting process and saves time for everyone involved.
Important: The mileage allowance applies exclusively to journeys made in connection with business trips – for example, client visits, trade fairs or other business appointments outside the employee’s primary place of work.
Risk of confusion: commuter allowance vs. mileage allowance
This is where the most common misconception lies: the mileage allowance is often confused with the commuter allowance (officially: distance allowance). The latter was increased to €0.38 per kilometre on 1 January 2026 – and this applies from the very first kilometre. However, this increase only applies to the daily journey between home and the primary place of work.
Summary:
- Kilometre allowance (business travel): €0.30/km – unchanged
- Commuter allowance (journey to work): €0.38/km – increased from 2026
We, too, were briefly caught out by this mix-up at the start of the year. However, the travel expense calculations for the first week of January were corrected immediately. We have also updated our blog post on ‘Travel Expenses 2026’ accordingly.
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Official source for further information
For a detailed overview of all flat-rate allowances and changes to travel expense regulations, we recommend the official summary published by the Federal Ministry of Finance. The Techniker Krankenkasse has published a helpful summary on this topic, which also refers to the BMF circular: 🔗 Travel expenses 2026: An overview of flat-rate allowances for employers
What has changed?
We have already described in detail what has actually changed in our article "Travel Expenses 2026" last December.
Do you have any further questions about implementation in your organisation? The SaaS.de team will be happy to assist you with integrating the changes into your travel expenses management system or clarifying individual cases.