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Commentary

3.3 Travel allowance for domestic business trips

Austria

For a definition of what constitutes a business trip, see 3.1. For travel allowances for international trips, see 7.1.

Short domestic trips

For domestic business trips, an allowance of EUR 2.20 can be paid per hour up to a maximum of EUR 30.00 per day from 2025 (26.40 per day in 2024). The trip must last for at least three hours.

If the business trips are short distances (ie up to 120 km) and are performed with regularity, then the location or region of travel can become a 'new centre of activity'. In these circumstances, the per diem can only be paid for

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