Status: June 15, 2026.A business trip often sounds like routine: confirm the appointment, book a ticket, set off. In practice, however, questions quickly arise that employees should clarify before starting the trip. Who pays for the train ticket? When is mileage allowance paid? Is travel time working time? Which receipts are needed later for the settlement? And what happens if the employer only reimburses part of the costs?
Especially in Austria, a lot depends on the collective agreement, works agreements, and the employment contract. In addition, maximum tax limits apply 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 which rules apply in their own company before booking.
When a business trip exists
In terms of labor law, it is usually about employees leaving their usual place of work on behalf of the employer to perform work at another location, attend an appointment, or participate in professional training. This can be a customer appointment in another federal state, a trade fair, training, assembly, a project meeting, or a multi-day trip abroad.
Not every trip is automatically a business trip. The normal commute between home and the workplace is generally not included. Even if travel is part of the permanent scope of duties, such as for drivers or employees with a regular customer route in the usual area of operation, other rules often apply. This 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 are considered.
The topic is also relevant for job seekers. If an advertisement mentions regular business trips, field service, assembly, customer appointments, or project work at multiple locations, the question of expenses and travel time should not only arise after signing the contract. Those who prepare can objectively ask about travel expense regulations, company cars, use of public transport, hotel booking, and the billing process during the interview.
Cost reimbursement: Check the collective agreement first
The most important source is not your own assumption, but the regulation applicable to the employment relationship. Many collective agreements, works agreements, or employment contracts contain provisions on travel costs, travel expense allowances, per diems, separation allowances, regional allowances, or overnight allowances. Some rules only refer to domestic travel, others contain separate rates for international travel.
The Chamber of Labour (Arbeiterkammer) points out that in the absence of regulations, the costs actually incurred, necessary, and useful must generally be reimbursed. However, this exact wording can trigger disputes in everyday life: Was the taxi necessary? Is a cheaper hotel sufficient? Is dinner reimbursed? Does the private credit card apply? Therefore, a written agreement before starting the trip is practically more important than a discussion afterwards.
A sensible preliminary check includes five points: Who books the ticket and hotel? Which travel class is allowed? How high are the daily and overnight allowances? May private vehicles be used? By when must the settlement be submitted? Anyone who has clarified these questions avoids not only financial gaps but also unnecessary friction in the team.
Mileage allowance: What applies in 2026
The official mileage allowance is a flat rate for costs incurred when a private vehicle is used for trips during a business trip. The Federal Ministry of Finance lists the rates applicable since July 1, 2025, for 2026: For cars, the mileage allowance is 0.50 euros per kilometer driven. For motorcycles and mopeds as well as bicycles, it is 0.25 euros per kilometer. For passengers in the car, 0.15 euros per kilometer can be taken into account.
It is important to note: The mileage allowance covers the usual vehicle costs on a flat-rate basis. These include, for example, depreciation, fuel or electricity, service, repairs during ongoing operation, additional equipment, tolls, vignettes, parking fees, insurance, membership fees for automobile clubs, and financing costs. Anyone who settles mileage allowance cannot claim these usual costs again in addition.
According to the BMF, the official mileage allowance can generally be paid tax-free for a maximum of 30,000 kilometers per calendar year. For bicycles, a separate limit of 3,000 kilometers per calendar year applies to income-related expenses. The proof remains decisive: date, route, purpose, kilometers driven, and, if necessary, the odometer reading should be documented in a comprehensible manner. Many companies use their own travel expense forms or digital tools for this. A properly kept logbook remains 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 the business trip, the actual costs are the starting point. It becomes more difficult when employees also use a privately purchased annual pass or a Klimaticket for business trips. The Chamber of Labour describes a limitation logic for this: the decisive factor is not an arbitrary amount, but as a rule the price that would have been incurred for the corresponding single trip with the cheapest suitable public transport, limited by the annual pass costs borne by the employee.
In practice, this means: anyone who regularly makes 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 ticket price reimbursed? Is a screenshot of the ticket price sufficient? Or will the employer book single tickets in the future? Without a clear rule, the settlement can otherwise become tedious, especially when several business trips accumulate in a year.
Daily allowance and overnight allowance
For domestic business trips, the Corporate Service Portal (USP) 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 a claim under labor law exists depends in turn on the collective agreement, works agreement, employment contract, or specific commitment.
For overnight stays in 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 customer appointments take place including meals, this can influence the settlement. 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 daily working time to exceed twelve hours and weekly working time to exceed 60 hours. However, this does not mean that every travel time is automatically paid the same; for passive travel times, lower pay can be agreed upon under certain conditions.
For employees, the distinction is therefore important. Anyone who processes emails, finalizes presentations, or conducts customer calls on the train works differently than someone who is just traveling along. Anyone who drives themselves bears responsibility and cannot use the time freely. For long trips, weekend trips, or late return times, rest periods and the following day should be considered. After the daily working time, there is generally a right to an uninterrupted rest period; special rules and collective agreements can also play a role here.
In everyday life, a short written clarification is worthwhile: When does the business trip begin and end? Is travel time booked? Which activity counts as working time? How are overtime or time off in lieu handled? Anyone who only discusses these points during the settlement often has a worse hand than someone who has a clean travel order in advance.
Receipts and documentation: What belongs in the settlement
A good travel expense report is not complicated, but complete. This includes the travel order or invitation, date, purpose of the trip, start and destination, beginning and end, means of transport used, receipts for tickets, taxi, hotel, parking, or tolls, as well as information on advances received or costs already covered. For mileage allowance, kilometers driven, route, and purpose are added.
Anyone who is unsure should keep receipts rather than throw them away. For tax-deductible income-related expenses, the following applies: only costs that have not been reimbursed can be considered. The BMF notes that tax-free travel expense reimbursements reduce the deductible expenditure. A double benefit is therefore not intended. At the same time, business-related travel costs that are not or only partially reimbursed can be relevant in the employee tax assessment if the requirements are met.
For job hunting, this thinking can help even during contract review. 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 mobile phone, credit card, travel time regulation, and private vehicle use count. Anyone who addresses such points in the Job interview objectively does not seem petty, but prepared.
Conclusion: Clarify before the trip, settle cleanly after the trip
Business trips are not a side issue. They influence working time, income, private planning, and sometimes the question of whether a job fits in the long term. 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 cost reimbursement in writing in advance, collect receipts, document travel time, and submit the settlement promptly. Anyone currently checking a position should consider business trips together with working time, salary and career planning consider. And anyone who is regularly on the road should also clearly separate the difference from the daily commute.
