Childcare during a business trip

During a business trip, childcare cost cannot be reimbursed as per the BRKG (Bundesreisekostengesetz), but under certain conditions, €12,82 per hour of care (for a maximum of 10 hours) or a maximum of €128,20 per 24-hour period, up to a total maximum of €600 per year, for childcare can be reimbursed tax-free on application by the employee. 

The only childcare costs which can be reimbursed are those which can be shown to have actually been incurred for children up to and including the age of 14 due to the participation of the applicant, and these costs must be receipted. It must be shown (by written declaration by the applicant) that family members or third parties were not available for the childcare and that the costs for the care were actually incurred by the applicant (by presentation of the payment receipt). In exceptional cases, travel and accommodation costs for the child requiring care can also be reimbursed. 

If the hourly rate charged is less then €12,82, only the lesser amount can be reimbursed. The maximum rate of €128,20 per day is calculated solely from the number of hours actually provided. A flat rate payment per day is not possible. If the care was provided for only two hours, only the hourly rate charged for this can be reimbursed, up to a maximum of €12,82 per hour. 

The application for childcare should be submitted together with the business trip request form, retroactive applications can normally not be considered. After return of your trip, the proof of expenses must be submitted.