As of 15 June 2026.A business trip often sounds routine: confirm the appointment, book the ticket, set off. In practice, however, questions quickly arise that employees should clarify before traveling. Who pays for the train ticket? When is there a mileage allowance? Is travel time considered working time? Which receipts are needed later for the expense claim? And what happens if the employer only reimburses part of the costs?
In Austria in particular, much depends on the collective agreement, company agreements and the employment contract. In addition, there are tax maximums for mileage allowance, daily allowance and overnight allowance. These amounts are important, but they do not replace a clear internal agreement. Anyone traveling for work should therefore not only look at the travel expense report afterwards, but should know before booking which rules apply in their own company.
When a trip counts as a business trip
In the labor-law sense, it usually means that employees, at the employer's request, leave their usual place of work to perform work at another location, attend an appointment or take part in vocational training. This can be a client appointment in another federal state, a trade fair, a training course, installation work, a project meeting or a multi-day trip abroad.
Not every journey is automatically a business trip. The normal commute between home and the workplace is generally not included. Even when travel activity is part of the regular duties—such as for drivers or employees with an ongoing customer round in the usual area of operation—different rules often apply. That is precisely why the distinction is important: it helps determine whether travel time may be treated differently, which costs are reimbursed and which tax flat rates may apply.
This topic is also relevant for job seekers. If a job posting mentions regular business trips, field service, installation work, client appointments or project work at multiple locations, questions about expenses and travel time should not only come up after signing the contract. Those who are prepared can use the interview to factually ask about the travel cost policy, company car, use of public transport, hotel booking and the reimbursement process.
Expense reimbursement: Check the collective agreement first
The most important source is not one’s own guess but the rule that applies to the employment relationship. Many collective agreements, works agreements or employment contracts contain provisions on travel expenses, travel allowance, per diems, separation allowance, country allowance or overnight allowance. Some rules apply only to domestic travel, others contain separate rates for foreign travel.
The Chamber of Labour points out that, in the absence of regulations, the costs actually incurred that are necessary and useful should generally be reimbursed. However, that exact wording can trigger disputes in everyday situations: Was the taxi necessary? Is a cheaper hotel sufficient? Is dinner reimbursed? Does a private credit card count? For this reason, a written agreement before travel is practically more important than a discussion afterwards.
A sensible pre-check covers five points: Who books the ticket and hotel? Which travel class is permitted? How high are the daily and overnight allowances? Are private vehicles allowed to be used? By when must the expense report be submitted? Whoever has clarified these questions avoids not only financial gaps but also unnecessary friction within the team.
Mileage allowance: What applies in 2026
The official mileage allowance is a flat rate for costs that arise when a private vehicle is used for journeys in the course of a business trip. For 2026 the Federal Ministry of Finance lists the rates that have been in force since 1 July 2025: For cars the mileage allowance is €0.50 per kilometer driven. For motorcycles and mopeds as well as for bicycles it is €0.25 per kilometer. For passengers carried in the car €0.15 per kilometer may be taken into account.
Important: The mileage allowance covers ordinary vehicle costs as a flat rate. These include, for example, depreciation, fuel or electricity, servicing, repairs in normal operation, additional equipment, tolls, vignettes, parking fees, insurance, membership fees for motorists’ clubs and financing costs. Anyone who claims mileage allowance cannot additionally demand those ordinary costs again.
According to the Federal Ministry of Finance, the official mileage allowance can generally be paid tax-free for a maximum of 30,000 kilometers per calendar year. For bicycles there is a separate limit of 3,000 kilometers per calendar year for deductible expenses. The decisive factor remains the proof: date, route, purpose, kilometers driven and, if necessary, the odometer reading should be documented in a traceable way. Many companies use their own travel expense forms or digital tools for this. A properly kept logbook is still the most robust solution.
Public transport, Klimaticket and single tickets
For public transport, the basic logic is simpler: if a specific single ticket is purchased for a business trip, the actual costs are the starting point. It becomes more difficult when employees use a privately purchased annual pass or a 'Klimaticket' (climate ticket) for business trips as well. The Chamber of Labour (Arbeiterkammer) describes a limitation logic for this: the decisive factor is not an arbitrary amount, but generally the price that would have been incurred for the corresponding single journey with the cheapest suitable public transport, limited by the annual pass costs borne by the employee themselves.
In practice, this means: anyone who regularly carries out business trips with a private annual pass should clarify in advance how the company handles this. Is there a subsidy for the Klimaticket? Is a fictitious single fare reimbursed? Is a screenshot of the ticket price sufficient? Or will the employer book single tickets in the future? Without a clear rule, accounting can become tedious, especially if several business trips accumulate over the year.
Daily allowance and overnight allowance
For domestic business trips, the Corporate Service Portal (Unternehmensserviceportal) mentions a daily allowance of up to 30 euros for 24 hours. For shorter trips, the calculation is pro-rata: no daily allowance is paid for up to three hours; from more than three hours, the tax-free amounts increase in stages; the full rate is reached at eleven to 24 hours. These amounts are maximum tax limits. Whether and to what extent there is a claim under labor law depends in turn on the collective agreement, works agreement, employment contract, or specific commitment.
For overnight stays within the country, a flat-rate overnight allowance of 17 euros including breakfast can be tax-free and duty-free if the requirements are met. Alternatively, actual costs can be reimbursed with proof, such as a hotel bill and breakfast. Especially for multi-day trips, it should be clear in advance whether employees book themselves or whether the company pays directly. For trips abroad, additional special features apply because daily and overnight rates can vary depending on the country.
Free meals can also be relevant. If a seminar provides lunch and dinner, or if client meetings include meals, this can influence the billing. Therefore, employees should not only collect invoices but also note which meals were included in the travel package.
Working time: Do not simply overlook travel time
Travel times can be working time. The USP explains that they can fall within normal working hours or be overtime. For passive travel time, such as on a train, plane, bus, or as a passenger in a car, special rules apply: this allows the daily working time to exceed twelve hours and the weekly working time to exceed 60 hours. However, this does not mean that every travel time is automatically paid the same; lower pay can be agreed for passive travel times under certain conditions.
For employees, making this distinction is therefore important. Someone who answers emails on the train, finalizes presentations, or takes customer calls is working differently than someone who is merely traveling. Those who drive themselves bear responsibility and cannot use the time freely. For long trips, weekend journeys, or late return times, rest periods and the following day should be taken into account. After the day's working hours, there is generally an entitlement to an uninterrupted rest period; special rules and collective bargaining agreements can also play a role here.
In everyday practice, a brief written clarification pays off: When does the business trip begin and end? Is travel time recorded? Which activities count as working time? How are overtime or compensatory time handled? Anyone who only discusses these points at settlement is often at a disadvantage compared with someone who has a clear travel authorization in advance.
Receipts and documentation: What should be included in the invoice
A good travel expense report is not complicated, but it is complete. This includes the travel order or invitation, the date, the purpose of the trip, the origin and destination, the start and end, the mode of transport used, receipts for tickets, taxis, hotels, parking or tolls, as well as details of any advances received or costs already covered. For mileage allowances, the number of kilometers driven, the route and the purpose are also required.
If in doubt, you should keep receipts rather than throw them away. For tax-deductible work-related expenses, only costs that were not reimbursed can be taken into account. The BMF states that tax-free travel expense reimbursements reduce the deductible expense. A double benefit is therefore not provided for. At the same time, work-related travel expenses that were not reimbursed, or only partially reimbursed, can be relevant in the employee tax assessment if the conditions are met.
This way of thinking can already help when reviewing a contract during a job search. If a new position requires a lot of travel, expense rules are a real part of the overall package. In addition to salary and working hours, travel class, hotel standard, billing deadlines, company phone, credit card, travel time rules and private vehicle use count. Anyone who keeps such points in the Job interview speaks matter-of-factly, doesn't come across as petty, but as prepared.
Conclusion: Clarify everything before the trip, settle expenses properly after the trip
Business trips are not a side issue. They affect working hours, income, private planning and sometimes even the question of whether a job is a long-term fit. Employees should therefore not only know which tax amounts apply in 2026, but above all which specific rule is applied in their own company.
The best procedure is pragmatic: check the collective agreement and internal policy, clarify reimbursement in writing in advance, collect receipts, document travel time, and submit the expense claim promptly. Anyone currently considering a position should consider business travel together with working time, Salary and career planning consider. And anyone who is regularly on the road should also distinguish the difference from the daily Commute separate clearly.
