Business trips - travel expenses

NEWS

German Railways

- Changes to the timetable change on December 15, 2024 (in German)

Lufthansa Group Airlines

- Introduction of an environmental cost surcharge (in German)

Export control

Issue may also affect business trips abroad!
Due to current events, we would like to point out that an export control check must be carried out before starting business trips abroad, especially to third countries.
Please refer in particular to the current circular 2/2024 (in German) on this topic and to the TU Dresden website on export control.

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General information on business/training and further education trips

The Saxon Travel Expenses Act (Sächsisches Reisekostengesetz - SächsRKG - in German) applies to business, training and further education trips at TU Dresden.
The travel expenses law is a reimbursement law, i.e. travelers must apply for reimbursement of expenses incurred on official business and, if necessary, provide proof; expenses and the duration of the business trip must have been necessary for official business.

Forms

Forms for business, training and further education trips
Important for electronically signable application form (Annex 2): The Firefox web browser can display PDF documents directly (without a plugin). However, no forms can be filled out, and links and the "Save" function do not work properly. The PDF file must therefore be saved with a right-click and opened outside Firefox.
Please note: Every business trip request must be checked from a travel expenses law perspective before it is ordered/approved and thus before the business trip is carried out.
In the Faculties/Institutes and in the Central Academic Units, this check is carried out by registered, trained and confirmed colleagues; for the School Administrations, the Central University Executive Board and the Extended University Executive Board, the check is carried out by the "Travel Expenses Office" (Unit 2.4, Team 2.4.1).
Notes on the registration of decentralized preliminary examiners and on training dates (in German)

Further regulations/legal requirements

(Travel expenses regulations -> no longer up to date! - currently under revision)
Administrative regulation on the implementation of the Saxon Travel Expenses Act (VwV-SächsRKG)
Saxon Foreign Travel Expenses Ordinance (SächsARKVO)
VwV Advisory Board Compensation
Principle of economy: The general requirement for economic and economical budget management obliges both the authority (in this case TU Dresden) that orders, approves or settles the business trip and the business traveler to do everything within the scope of dutiful discretion and reasonableness to keep travel costs as low as possible (only necessary duration of the trip and necessary business expenses!).
For business trips as well as training and further education trips, the time limit of 6 months must be observed for the settlement (assertion of travel expense reimbursement/reimbursement of expenses).
The cut-off period of 6 months must be observed!
If the relevant receipts for travel/flight or accommodation costs are not enclosed with the travel expense report, the responsible office (here: travel expenses office) can request these within 3 months of receipt of the travel expense report; receipts with TU Dresden as the addressee as well as all receipts for third-party funded, input tax deductible and foreign business trips are excluded from this; here the general obligation to submit receipts remains; all expenses for incidental costs must also be documented
Canceled business trips must also be accounted for if invoices have already been paid directly by TU Dresden in advance or advance payments have been made. All amounts incurred in connection with the business trip and credited, if applicable, will be settled as travel preparation costs in accordance with the SächsRKG. Proof of payment, refunds, any booking tariff information regarding non-cancellability or cancellation costs must be attached to the invoice.

Terms

Business trips are trips to carry out official business away from the place of work
Business trips begin and/or end at the home (from which the business trip is started each working day), at the place of work or at the temporary place of residence (e.g. additional place of residence/vacation); the upper limit of reimbursement is always the route beginning/ending at the place of work
Business trips at the place of work/residence do not have to be applied for in writing; an application and approval/order is required for all other business/training trips
Business travelers are civil servants of the Free State of Saxony as well as tariff employees (§23 para. 4 TV-L) and AZUBI (§10 para. 1 TVA-L BBiG)
Students, SHK/WHK, external persons, for example, are not business travelers
Legal information on the subject of business trips / mobile work
(in German)
Special features of travel by academic staff at universities
Excerpt from the legal regulation (in German)
_{Please note: In the case of externally funded research trips (which are not research stays) that are directly related to the externally funded project/the fulfillment of the project, the aforementioned regulations do not apply in principle; these trips constitute business trips.}

Accommodation costs/flat-rate accommodation allowance

Maximum overnight allowance in Germany EUR 90/night; for business trips abroad, see country lists under "Daily allowance"
Lump-sum accommodation allowance of EUR 20/night if no accommodation costs are claimed and no unpaid accommodation was available or the overnight stay was not free of charge. Overnight accommodation was available or the accommodation costs are not included in incidental costs or transportation expenses

Book overnight stays (internal page - only with login)

Note: The maximum accommodation rates according to the SächsRKG must always be observed!

Accommodation tax/city tax (in German)

Per diem/per diem abroad, overnight rates

Per diem rates (in accordance with § 9 para. 4a EStG) currently EUR 28 for each full calendar day and EUR 14 for the day of arrival and departure for domestic business trips
applies to business trips abroad:
- Foreign daily allowances and accommodation costs for travel days since 01.01.2024
- Foreign daily allowances and accommodation costs for travel days since 01.01.2025

Means of transportation

when using regularly scheduled means of transportation , the lowest class of transportation (train: 2nd class/ for business trips abroad 1st class, flight: economy) is eligible for reimbursement.
Do not use the super saver price with Deutsche Bahn for business trips, as there is no train commitment, no rebooking, no cancellation (booking at your own risk); the flex price (normal price in local transport) of Deutsche Bahn is always decisive.
if a private car is used, a mileage allowance of 20 cents/km or 35 cents/km (if there are valid reasons and this has been applied for and approved) is reimbursed
If business travelers are taken along in a private vehicle, the person driving the vehicle will be reimbursed 4 cents/person/km.
10 cents/km will be reimbursed for the use of a private bicycle
the use of other non-regular means of transportation (e.g. rental car, cab, rental bike or scooter,...) always requires a case-by-case assessment

Additional information on means of transportation:

TU Travel Service

For bookings, please contact the TU-Reisedienst = Reisedienst des Freistaats Sachsen aktuell AMEX GBT (previously: Division DER Business Travel of GBT Deutschland GmbH), e-mail address: de.TeamB.travel@amexgbt.com
is available.

Information from the TU Travel Service
General information on the Bahncard and Bahncard Business (please refer to the TU Travel Service's information on electronic applications)

Car rental booking via Directorate 4

Rental cars can be booked via Directorate 4 of TU Dresden if they are used for business purposes during the business trip and are eligible for reimbursement, i.e. prior review and approval as part of the preliminary review of the business trip application under travel expense law is mandatory.

Business trips in conjunction with private trips

if domestic business tripsare combined with private trips, the travel expense allowance is calculated as if only the business trip had taken place
if the private trip/stay abroadlasts longer than 5 days (all private days must be combined here), the travel costs to and from the business trip are not reimbursed (only travel/flight costs at the business location or between several business locations)

Conferences/institute workshops

Notes "Conferences/Institute workshops" (in German) -mandatory requirements: Existence of an urgent official reason and strict compliance with the principles of economy and efficiency and the procurement guidelines of TU Dresden (RS D1/1/2023 in conjunction with D1/8/2011)!

Travel abroad - additional information

ATTENTION: We urgently ask you to consult and observethe safety instructions of the Federal Foreign Office for all business trips abroad - thank you very much!

A1-certificate

A1 certificate

A1 secondment certificate mandatory for business trips in the EU, EEA and to Switzerlandand and to United Kingdom!
In line with social security regulations, those traveling for business to another member state of the European Union¹, member states of the European Free Trade Association² or Switzerland and United Kingdom must carry an A1 certificate with them.
(ZIH login credentials required to continue reading)
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¹Austria, Belgium, Bulgaria, Croatia, Czech Republic, Cyprus, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden
² Iceland, Liechtenstein and Norway

Further information on the A1 certificate and application procedure
Please note that this only applies to business trips by TV-L employees and civil servants (not part-time employees, students, scholarship holders, etc.) to other EU/EEA countries and Switzerland, as well as to the United Kingdom.
Business trips to other countries may also require similar certificates; the respective health insurance companies must be asked about this (the applications are country and health insurance company specific); TU Dresden cannot provide information here. Information and application forms are also available on the dvka website. The pre-completed applications (respective health insurance company as addressee and usually points 1 and 4) must be submitted to the responsible personnel officer in Directorate Personnel 2.

Foreign travel health insurance/travel cancellation insurance

In principle, international health insurance is not currently required for business trips, as business travelers are also covered by their domestic health insurance on business trips abroad.
However, there are countries with which there is no social security agreement; this must be clarified and confirmed individually by the respective health insurance company.
If the Foreign Office specifies for such a country that travel health insurance must be taken out for the duration of the stay abroad, this requirement must be printed out as proof. This means that additional foreign travel health insurance can be reimbursed as part of the travel expense report. When taking out this insurance, please note that business trips must be insured!
Travel cancellation insurance is not reimbursable as part of the travel expense report, as in the event that the business trip is not taken for reasons for which the traveler is not responsible (e.g. incapacity to work - no loss of leave!), the costs already incurred and demonstrably non-cancellable are reimbursable as expenses for travel arrangements.

No business trips

Project day/community event

Attention: Project day/joint event is not a business trip!
Reference is made to Circular D1/23/93, according to which exemption from work/duty can be granted in order to hold an annual joint event (project day, etc.); i.e. it is not the fulfillment of official duties (no travel expense reimbursement according to the SächsRKG).

Online conferences/meetings/events

If an online event takes place, this is not a business trip!
Further education/training/conferences that do not (or no longer) take place as a face-to-face event (as the destination of a business trip) but purely virtually and are subject to a fee can be applied for using the form Application for reimbursement of expenses for participation in a virtual event, approved/confirmed by the supervisor and submitted to Directorate 1, Unit 1.1 for budget funds or Unit 1.3 for third-party funds for settlement.
These documents must include a fully completed invoice accompanying sheet!
(Please note that if it is third-party funding and only travel expenses can be taken into account, this may first have to be agreed with the third-party funding provider).

Note on our own behalf - contact persons

If you have any questions about business travel, please always contact your colleagues in the "Travel Expenses Office" first. Many individual problems can be solved if you coordinate directly in advance. THANK YOU VERY MUCH

FAQ

What is a business trip?

Business trips are used to carry out official business away from the place of work.
With the exception of business trips to the place of work or residence, they must be applied for in writing using a form and approved/ordered prior to departure.
The principles of efficiency, economy and welfare must be taken into account.
For business trips at the place of work or residence (formerly: business trips), a verbal order/approval is sufficient (the superior must be aware of such a business trip).
Business trips may only be ordered/authorized if the official business cannot be carried out in another more cost-effective way (e.g. by telephone, video conference). The number of business travelers and the duration of the business trip must be limited to what is necessary.

Who are business travelers within the meaning of the law?

Business travelers are TV-L employees and civil servants of the Free State of Saxony (here: TU Dresden), namely: active university lecturers, civil servants, TV-L employees and in principle also trainees (for certain trips) and persons with whom TU Dresden has agreed to apply the SächsRKG in individual contracts.

Who is not a business traveler?

Student Assistants, students, honorary professors, freelance lecturers, scholarship holders, diploma students, visiting researchers, retired persons, i.e. persons who are not employed at TU Dresden (neither civil servants nor TV-L employees) are not considered business travelers.
If this group of persons ("third parties") undertakes trips that are in the predominant official interest of TU Dresden and who have been commissioned by TU Dresden to carry out these trips, they are entitled to reimbursement of the expenses demonstrably incurred (§ 670 BGB). In this case, reimbursement of expenses (not a flat-rate daily allowance) may be granted in accordance with the provisions applicable to business travelers.
applicable to business travelers.

Where do business trips begin/end?

Business trips begin at the place of work (official workplace at the TU Dresden office), the home (home or accommodation from which business travelers regularly (every working day) carry out their business activities or a temporary place of residence (additional place of residence / place of vacation).
If the business trip begins and/or ends at a temporary place of residence, the distance from the place of work or home to the external business location and/or back represents the upper limit for reimbursement of the costs actually incurred.

Is mobile working possible during a business trip and what needs to be considered?

Mobile work comprises the performance of official duties outside the office at a location determined by the employee/official him/herself. The service or employment relationship remains unaffected. Only the obligation to be present in the office is changed for the duration of the relocation of the workplace.
These are therefore not business trips within the meaning of the SächsRKG.
Mobile work is also not home work within the meaning of the Home Work Act or telework within the meaning of the Workplace Ordinance.
Days of mobile work are (in the sense of the SächsRKG) private days (no reimbursement).

Mobile work within a business trip is therefore possible in principle, but counts as a private day(s) in the context of travel expense accounting, without consideration/reimbursement under travel expense law.

By when must a business trip be accounted for?

Section 3 (1) sentence 2 of the SächsRKG stipulates that the entitlement to reimbursement of travel expenses expires if it is not asserted in writing to the competent authority (here: TU Dresden) within six months of the end of the business trip. The period begins on the day after the end of the business trip.

This preclusive period is not a limitation period. It is therefore not at the discretion of the employer to fulfill travel expense reimbursements that have been reported late.
The preclusive period of six months has the consequence that the granting of travel expense reimbursement is no longer permissible if the application is submitted late; it follows from the duration of the period and its express designation as a preclusive period that it must be complied with without exception.
A lapsed claim is conceptually no longer accessible for fulfillment.

What travel expense allowances are I entitled to?

Pursuant to Section 3 (1) sentence 1 SächsRKG, there is an entitlement to reimbursement of travel expenses incurred on official business, insofar as these expenses and the duration of the business trip were necessary for the completion of official business.
The necessary duration is generally reasonable:

Leaving home or accommodation (at the start of the trip) 6:00 a.m.
Reaching the business location away from home by 8:00 p.m.
Reaching the place of work or residence (on return journey) by 22:00.

The general requirement for economical and frugal budget management obliges both the authority (TU Dresden) ordering, approving or accounting for the business trip and the business traveler to do everything within the bounds of dutiful discretion and reasonableness to keep travel costs as low as possible.

Which means of transportation should be used?

Travelers are generally free to choose their means of transport, unless

a free means of transportation is available (e.g. company car) or
the supervisor has ordered the use of a specific means of transportation, e.g. for welfare reasons (but not the use of a private vehicle! - Interference in the privacy of employees)

For reasons of environmental protection, regular means of transportation should be used as a priority; the principles of economy and efficiency must be observed.
Reimbursement of travel expenses can only be granted if the use of a means of transportation was necessary to carry out official business.

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