従業員が出張した場合、その出先で支出した経費は通常必要経費として確定申告で申告することができます。しかし会社がその宿泊費や食費を全額負担した場合、出張費用は必要経費として認められません。たとえ宿泊費定額制（Übernachtungspauschale）を適用し、その定額宿泊費が実際の宿泊費を上回っている場合も、その宿泊費は必要経費として一切認められません（賃金税法指令R9.7第2項）。
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