As of 1 January 2026, the tax framework for the payment of notional travel expenses (travel expenses without actual receipts) for business trips has changed. The transport allowance for trips from 1 January 2026 onwards is therefore subject to income tax, but in return, notional travel expenses can be claimed tax-free, see Fahrkostenersatzverordnung, opens an external URL in a new window. 

The federal government and universities are currently working on implementing this in SAP and revising the payment options. We are endeavouring to find regulations that will allow us to continue paying out tax-privileged and uncomplicated fictitious travel expense reimbursements in the interests of our employees. For travel expense reports submitted for trips from 1 January 2026 onwards that include a transport subsidy, this will not be paid out at present and only part of the trip will be invoiced. This means that the actual travel costs for this trip, e.g. hotel, will be reimbursed. With regard to the fictitious travel costs, you will be contacted by Travel Management as soon as these can be invoiced.

For further information and contact details, please refer to Travel Management.