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Ihre Höhe ist abhängig vom Reiseziel und die Auszahlung ist an einige Bedingungen geknüpft. Hier finden Sie die ",{"text":172,"type":98,"marks":173},"Übernachtungspauschalsätze für Reisen im Inland und Ausland",[174],{"type":175},"bold",{"text":177,"type":98}," sowie Hintergründe und Tipps zur Abrechnung. ",{"type":179,"attrs":180},"blok",{"id":181,"body":182},"fdd5b71c-77ad-4434-aa75-5cf4025e9bac",[183],{"_uid":184,"html":185,"component":186},"i-7dc8943d-fbcc-45d3-84d7-82e3e5cdb80b","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-e695c629-d1b5-49d4-ac97-078a9cc796e9\">\u003Cspan class=\"hs-cta-node hs-cta-e695c629-d1b5-49d4-ac97-078a9cc796e9\" id=\"hs-cta-e695c629-d1b5-49d4-ac97-078a9cc796e9\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/e695c629-d1b5-49d4-ac97-078a9cc796e9\" >\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-e695c629-d1b5-49d4-ac97-078a9cc796e9\" style=\"border-width:0px;\" height=\"1280\" width=\"2560\" src=\"https://no-cache.hubspot.com/cta/default/2694209/e695c629-d1b5-49d4-ac97-078a9cc796e9.png\"  alt=\"Guide für Dienstreisen\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, 'e695c629-d1b5-49d4-ac97-078a9cc796e9', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":188,"attrs":189,"content":191},"heading",{"level":190,"textAlign":25},2,[192],{"text":193,"type":98},"Definition der Übernachtungspauschale  ",{"type":94,"attrs":195,"content":197},{"textAlign":25,"key":196},"p-1",[198,205,210,215],{"text":199,"type":98,"marks":200},"Eine Pauschale ist ein Betrag, der ohne den Nachweis der ",[201],{"type":202,"attrs":203},"textStyle",{"color":204},"rgb(21, 38, 55)",{"text":206,"type":98,"marks":207},"tatsächlichen Kosten",[208],{"type":202,"attrs":209},{"color":51},{"text":211,"type":98,"marks":212}," durch Originalbelege angerechnet werden kann",[213],{"type":202,"attrs":214},{"color":204},{"text":216,"type":98},". Dadurch minimieren Pauschalen den Verwaltungsaufwand – nicht nur beim Thema Spesen. Auch Interrail-Tickets, All-you-can-eat-Buffets und Telefon-Flatrates basieren auf Pauschbeträgen. ",{"type":94,"attrs":218,"content":220},{"textAlign":25,"key":219},"p-2",[221,223,227],{"text":222,"type":98},"Für Übernachtungen auf Dienstreisen bedeutet das: ",{"text":224,"type":98,"marks":225},"Reisende können pro Nacht einen festgesetzten Betrag geltend machen",[226],{"type":175},{"text":228,"type":98},", ohne die Hotelrechnung o.Ä. aufbewahren und einreichen zu müssen.",{"type":179,"attrs":230},{"id":181,"body":231},[232],{"_uid":233,"text":234,"color":235,"title":236,"component":237},"i-b3ff95f1-191f-4cac-8d13-6c6a7418ab62","Je nachdem, wie die öffentlichen Verkehrsmittel mitspielen, kann die Reise von einem Ende Berlins zum anderen schon mal zwei Stunden in Anspruch nehmen. Eine Übernachtung rechtfertigt das allerdings noch nicht. Denn eine **Dienstreise** liegt erst dann vor, wenn Angestellte mindestens die Stadtgrenze ihres Wohnortes überqueren müssen. \n\nAb dann können die Unterbringungskosten steuerlich geltend gemacht werden. Wenn Ihr Arbeitgeber die Kosten übernimmt, ist eine kurze Rücksprache und Vorab-Genehmigung der Übernachtungskosten bei kleineren Distanzen trotzdem sinnvoll.","purple","Was zählt eigentlich als Dienstreise?","callout",{"type":188,"attrs":239,"content":240},{"level":190,"textAlign":25},[241],{"text":242,"type":98},"Wer kann die Übernachtungspauschale gegenüber wem geltend machen? ",{"type":94,"attrs":244,"content":246},{"textAlign":25,"key":245},"p-3",[247,249,256],{"text":248,"type":98},"Einen gesetzlichen Anspruch haben Angestellte auf die Auszahlung der Übernachtungspauschale durch ihren Arbeitgeber nicht. Es ist aber üblich, dass Unternehmen für die Zusatzkosten ihrer Dienstreisenden aufkommen. Ob das in Form von ",{"text":250,"type":98,"marks":251},"Pauschalbeträgen",[252,255],{"type":155,"attrs":253},{"href":254,"uuid":25,"anchor":25,"target":25,"linktype":81},"https://www.spendesk.com/de/blog/reisekostenpauschale/",{"type":168},{"text":257,"type":98}," oder auf Basis der tatsächlich entstandenen Kosten passiert, ist eine andere Frage. Folgende Fälle sind denkbar: ",{"type":188,"attrs":259,"content":261},{"level":260,"textAlign":25},3,[262],{"text":263,"type":98},"Fall 1: Es fallen keine Übernachtungskosten an",{"type":94,"attrs":265,"content":267},{"textAlign":25,"key":266},"p-4",[268,273,278,283,288,293,298,303],{"text":269,"type":98,"marks":270},"Wenn Reisende bei Freunden, Verwandten oder einer anderen ",[271],{"type":202,"attrs":272},{"color":204},{"text":274,"type":98,"marks":275},"privaten Unterkunft",[276],{"type":202,"attrs":277},{"color":51},{"text":279,"type":98,"marks":280}," unterkommen oder über Nacht unterwegs sind (beispielsweise im Zug oder Flugzeug), entstehen keine ",[281],{"type":202,"attrs":282},{"color":204},{"text":284,"type":98,"marks":285},"Übernachtungskosten",[286],{"type":202,"attrs":287},{"color":51},{"text":289,"type":98,"marks":290}," und es kann auch keine ",[291],{"type":202,"attrs":292},{"color":204},{"text":294,"type":98,"marks":295},"Übernachtungspauschale",[296],{"type":202,"attrs":297},{"color":51},{"text":299,"type":98,"marks":300}," geltend gemacht werden. ",[301],{"type":202,"attrs":302},{"color":204},{"text":304,"type":98},". ",{"type":94,"attrs":306,"content":308},{"textAlign":25,"key":307},"p-5",[309],{"text":310,"type":98},"Es gibt nur eine Ausnahme: Berufskraftfahrer, die auf einer mehrtägigen Reise in der Koje ihres LKW übernachten, können pro notwendiger Übernachtung pauschal acht Euro geltend machen.",{"type":188,"attrs":312,"content":313},{"level":260,"textAlign":25},[314],{"text":315,"type":98},"Fall 2: Der Arbeitgeber erstattet die Übernachtungskosten ",{"type":94,"attrs":317,"content":319},{"textAlign":25,"key":318},"p-6",[320],{"text":321,"type":98},"Arbeitgeber können Reisekosten im Rahmen einer Spesenabrechnung erstatten. Dabei gibt es wiederum zwei Möglichkeiten: ",{"type":94,"attrs":323,"content":325},{"textAlign":25,"key":324},"p-7",[326],{"text":327,"type":98,"marks":328},"a) Die Übernachtungskosten werden auf Basis der Übernachtungspauschale erstattet ",[329],{"type":175},{"type":94,"attrs":331,"content":333},{"textAlign":25,"key":332},"p-8",[334,336,340,342,347,352],{"text":335,"type":98},"In diesem Fall gibt ",{"text":337,"type":98,"marks":338},"diese Tabelle",[339],{"type":168},{"text":341,"type":98}," Auskunft darüber, in welcher Höhe die Pauschale angesetzt werden kann. Arbeitnehmende bekommen den Betrag steuerfrei zurückerstattet. ",{"text":343,"type":98,"marks":344},"Der Arbeitgeber kann ihn allerdings nicht als ",[345],{"type":202,"attrs":346},{"color":204},{"text":348,"type":98,"marks":349},"Betriebsausgabe geltend",[350],{"type":202,"attrs":351},{"color":51},{"text":353,"type":98,"marks":354}," machen. ",[355],{"type":202,"attrs":356},{"color":204},{"type":94,"attrs":358,"content":360},{"textAlign":25,"key":359},"p-9",[361,365,371],{"text":362,"type":98,"marks":363},"b) Die Übernachtungskosten werden auf Basis der ",[364],{"type":175},{"text":366,"type":98,"marks":367},"tatsächlich angefallenen Kosten",[368,370],{"type":202,"attrs":369},{"color":51},{"type":175},{"text":372,"type":98,"marks":373}," erstattet",[374],{"type":175},{"type":94,"attrs":376,"content":378},{"textAlign":25,"key":377},"p-10",[379],{"text":380,"type":98},"Dann muss der oder die Reisende den Beleg für die Übernachtung aufbewahren und einreichen. Wenn im Übernachtungspreis ein Frühstück inbegriffen war, zählt das nicht zu den Übernachtungskosten. Ist es separat ausgewiesen, wird der Betrag für das Frühstück einfach abgezogen. Ist es auf der Rechnung nicht aufgeführt, wird der Preis für die Übernachtung um 20% gemindert. In diesem Fall können Unternehmen die Kosten als Betriebskosten ansetzen. ",{"type":188,"attrs":382,"content":383},{"level":260,"textAlign":25},[384],{"text":385,"type":98},"Fall 3: Der/die Beschäftigte trägt die Kosten für die Übernachtung selbst ",{"type":94,"attrs":387,"content":389},{"textAlign":25,"key":388},"p-11",[390],{"text":391,"type":98},"Wohl eher die Ausnahme, aber teilweise müssen Dienstreisende selbst für ihre Unterbringung aufkommen. Dann können sie die Ausgaben jedoch im Rahmen der Einkommensteuererklärung geltend machen – entweder als Pauschalbetrag oder in Form der realen Kosten. ",{"type":188,"attrs":393,"content":394},{"level":190,"textAlign":25},[395],{"text":396,"type":98},"Wie hoch ist die Übernachtungspauschale für Reisen im In- und Ausland? ",{"type":94,"attrs":398,"content":399},{"textAlign":25,"key":147},[400,402,406],{"text":401,"type":98},"Die ",{"text":403,"type":98,"marks":404},"Höhe der Übernachtungspauschale wird vom Bundesfinanzministerium festgelegt",[405],{"type":175},{"text":407,"type":98}," und jährlich angepasst. Ein Wert ist dabei seit vielen Jahren gleich geblieben: ",{"type":188,"attrs":409,"content":410},{"level":260,"textAlign":25},[411],{"text":412,"type":98},"Innerdeutsche Dienstreisen",{"type":94,"attrs":414,"content":415},{"textAlign":25,"key":196},[416,418,422],{"text":417,"type":98},"Die Übernachtungspauschale für Reisen im deutschen Inland liegt konstant bei ",{"text":419,"type":98,"marks":420},"zwanzig Euro",[421],{"type":175},{"text":423,"type":98},". Ein Betrag, der regelmäßig für Stirnrunzeln sorgt. Mehr dazu im nächsten Kapitel. ",{"type":188,"attrs":425,"content":426},{"level":260,"textAlign":25},[427],{"text":428,"type":98},"Internationale Dienstreisen",{"type":94,"attrs":430,"content":431},{"textAlign":25,"key":219},[432,437,439,444,452],{"text":433,"type":98,"marks":434},"Die Beträge für ",[435],{"type":202,"attrs":436},{"color":204},{"text":438,"type":98},"Auslandsreisen",{"text":440,"type":98,"marks":441}," sind hingegen durchaus realistisch - und werden regelmäßig aktualisiert, so auch für das Jahr 2026 (das zugehörige BMF-Schreiben finden Sie ",[442],{"type":202,"attrs":443},{"color":204},{"text":445,"type":98,"marks":446},"hier",[447,450],{"type":155,"attrs":448},{"href":449,"uuid":25,"anchor":25,"target":159,"linktype":81},"https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Lohnsteuer/2025-12-05-steuerliche-behandlung-reisekosten-2026.pdf?__blob=publicationFile&v=4",{"type":202,"attrs":451},{"color":204},{"text":453,"type":98,"marks":454},"). 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GoBD-Anforderungen",[2814],{"name":114,"created_at":115,"published_at":116,"updated_at":117,"id":118,"uuid":119,"content":2815,"slug":130,"full_slug":131,"sort_by_date":25,"position":132,"tag_list":2816,"is_startpage":28,"parent_id":134,"meta_data":25,"group_id":135,"first_published_at":136,"release_id":25,"lang":32,"path":25,"alternates":2817,"default_full_slug":138,"translated_slugs":2818,"_stopResolving":41},{"_uid":129,"name":114,"component":22},[],[],[2819,2820,2821],{"path":138,"name":25,"lang":37,"published":25},{"path":138,"name":25,"lang":32,"published":25},{"path":138,"name":25,"lang":40,"published":25},{"name":761,"created_at":762,"published_at":6,"updated_at":763,"id":764,"uuid":765,"content":2823,"slug":773,"full_slug":774,"sort_by_date":25,"position":26,"tag_list":2825,"is_startpage":28,"parent_id":776,"meta_data":25,"group_id":777,"first_published_at":778,"release_id":25,"lang":32,"path":25,"alternates":2826,"default_full_slug":780,"translated_slugs":2827,"_stopResolving":41},{"_uid":767,"icon":2824,"name":761,"component":772},{"id":769,"alt":770,"name":51,"focus":51,"title":51,"filename":771,"copyright":51,"fieldtype":78,"is_external_url":28},[],[],[2828,2829,2830],{"path":780,"name":25,"lang":37,"published":25},{"path":780,"name":25,"lang":32,"published":25},{"path":780,"name":25,"lang":40,"published":25},[32],[],"2026-07-07 00:00",[2835],{"_uid":2836,"asset":2837,"caption":2841,"component":794},"206652a9-ebac-4de1-9a6f-07355d9c09f6",{"id":2838,"alt":51,"name":51,"focus":51,"title":51,"source":51,"filename":2839,"copyright":51,"fieldtype":78,"meta_data":2840,"is_external_url":28},195566205967954,"https://a.storyblok.com/f/146026/2752x1536/3bbeb92294/titelbild_eigenbeleg.jpg",{},"Wer keinen Originalbeleg mehr hat, muss selbst zur Feder greifen – der Eigenbeleg ist die letzte Option, wenn Duplikate nicht beschafft werden können.","Eigenbeleg statt Originalquittung: alle 8 Pflichtangaben, GoBD-konforme Vorlage und Praxisbeispiel für die revisionssichere Archivierung in der Buchhaltung.",[],[2845],{"cta":2846,"_uid":2847,"items":2848,"heading":2933,"reverse":28,"component":2385,"sectionSettings":2956},[],"e6f9fd5f-9f2e-4c99-9724-15aa76fff768",[2849,2862,2875,2907,2920],{"_uid":2850,"hide":28,"title":2851,"component":2249,"description":2852},"3cea93e9-1f3d-46aa-abaa-624a6b6291db","Was ist der Unterschied zwischen Eigenbeleg und Ersatzbeleg?",{"type":91,"content":2853},[2854],{"type":94,"attrs":2855,"content":2856},{"textAlign":25},[2857],{"text":2858,"type":98,"marks":2859},"Ein Eigenbeleg ist ein selbst erstellter Beleg bei fehlendem Original. „Ersatzbeleg\" ist der Oberbegriff und umfasst auch Duplikate vom Lieferanten – diese haben stets Vorrang.",[2860],{"type":202,"attrs":2861},{"color":2154},{"_uid":2863,"hide":28,"title":2864,"component":2249,"description":2865},"d7d5b32b-92c2-4ff6-854c-4f98fbe8c01e","Kann ich mit einem Eigenbeleg Vorsteuer abziehen?",{"type":91,"content":2866},[2867],{"type":94,"attrs":2868,"content":2869},{"textAlign":25},[2870],{"text":2871,"type":98,"marks":2872},"Nein. § 14 UStG verlangt eine ordnungsgemäße Rechnung mit ausgewiesener Umsatzsteuer. Der Bruttobetrag ist aber als Betriebsausgabe abzugsfähig.",[2873],{"type":202,"attrs":2874},{"color":2154},{"_uid":2876,"hide":28,"title":2877,"component":2249,"description":2878},"4be09e95-47d4-4d3a-bbb6-c7d35cb3347c","Wie lange muss ich Eigenbelege seit 2025 aufbewahren?",{"type":91,"content":2879},[2880],{"type":94,"attrs":2881,"content":2882},{"textAlign":25},[2883,2888,2895,2903],{"text":2884,"type":98,"marks":2885},"Seit dem 1. Januar 2025 gilt eine Frist von 8 Jahren (BEG IV). Ein 2025 erstellter Eigenbeleg muss bis Ende 2033 archiviert sein. Details dazu in den",[2886],{"type":202,"attrs":2887},{"color":2154},{"text":582,"type":98,"marks":2889},[2890,2893],{"type":155,"attrs":2891},{"href":2892,"uuid":25,"anchor":25,"target":25,"linktype":81},"https://www.bstbk.de/downloads/bstbk/steuerrecht-und-rechnungslegung/fachinfos/BStBK_FAQ_allgemein_digitale_Aufbewahrung_end.pdf",{"type":202,"attrs":2894},{"color":2154},{"text":2896,"type":98,"marks":2897},"BStBK-FAQ zur digitalen Aufbewahrung",[2898,2900,2902],{"type":155,"attrs":2899},{"href":2892,"uuid":25,"anchor":25,"target":25,"linktype":81},{"type":202,"attrs":2901},{"color":2721},{"type":168},{"text":2724,"type":98,"marks":2904},[2905],{"type":202,"attrs":2906},{"color":2154},{"_uid":2908,"hide":28,"title":2909,"component":2249,"description":2910},"e95d40a7-8d77-4762-9092-62f842a5f5f0","Erkennt das Finanzamt digitale Eigenbelege an?",{"type":91,"content":2911},[2912],{"type":94,"attrs":2913,"content":2914},{"textAlign":25},[2915],{"text":2916,"type":98,"marks":2917},"Ja – sofern sie GoBD-konform archiviert sind. Die digitale Datei gilt als Original und muss unveränderbar, nachvollziehbar und zeitnah gespeichert werden.",[2918],{"type":202,"attrs":2919},{"color":2154},{"_uid":2921,"hide":28,"title":2922,"component":2249,"description":2923},"a1b3b7d1-ca80-4042-b134-83c3149de2a2","Gibt es eine Betragsobergrenze für Eigenbelege?",{"type":91,"content":2924},[2925],{"type":94,"attrs":2926,"content":2927},{"textAlign":25},[2928],{"text":2929,"type":98,"marks":2930},"Eine gesetzliche Obergrenze existiert nicht. In der Praxis steigt die Prüfintensität bei Einzelbeträgen über 150 € deutlich – ergänzende Nachweise wie Preislisten oder Fotos sind dann besonders wichtig.",[2931],{"type":202,"attrs":2932},{"color":2154},[2934],{"cta":2935,"_uid":2936,"title":2937,"eyebrow":2948,"subtitle":2951,"component":188,"textAlign":51,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":2954,"sectionSettings":2955,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":51},[],"7cec6cb7-d574-431b-a391-ae4ed79fcc1d",{"type":91,"content":2938},[2939],{"type":188,"attrs":2940,"content":2941},{"level":190,"textAlign":25},[2942],{"text":2943,"type":98,"marks":2944},"Häufig gestellte Fragen zu Ersatz- und Eigenbelegen:",[2945,2947],{"type":202,"attrs":2946},{"color":2154},{"type":175},{"type":91,"content":2949},[2950],{"type":94},{"type":91,"content":2952},[2953],{"type":94},[],[],[],"eigenbeleg-ersatzbeleg-vorlage-pflichtangaben-gobd-konforme-archivierung","de/blog/eigenbeleg-ersatzbeleg-vorlage-pflichtangaben-gobd-konforme-archivierung",-2290,[],"80b40012-7ea9-4521-8671-dcaa1d6fbc2f","2026-07-07T15:03:05.463Z",[],"blog/eigenbeleg-ersatzbeleg-vorlage-pflichtangaben-gobd-konforme-archivierung",[2966,2967,2968],{"path":2964,"name":25,"lang":37,"published":25},{"path":2964,"name":25,"lang":32,"published":25},{"path":2964,"name":25,"lang":40,"published":25},["Island",2970],{"key":2971,"result":2972},"MarkdownRenderer_LBrWPdUzBskDoHCWG0kg5M8xJaJz9mxqsGTeXoLY7a8",{"head":2973},{"link":2974,"style":2975},[],[],1793991658776]