Employers can reimburse their employees as compensation for the expenses (such as maintenance, restaurants and hotels) incurred while employees are on a business trip. In Luxembourg, the employer can choose to reimburse the employee’s actual expenses (proved by valid receipts) or pay per diems to the employee.
Up to a certain amount, per diems are not considered part of an employee’s pay and are thus tax free. These maximum amounts differ based on the destination of the business trip and will be discussed below.
A per diem includes a day compensation and a night compensation. The day compensation is granted for each day the employee is on a business trip. It is not necessary to keep and submit proof of the expenses for the day’s compensation. For the night compensation, which is covering expenses such as accommodation, breakfast and related taxes, it is necessary to submit proof of the expenses. When receipts are not submitted, the employer can only grant 20% of the full daily allowance tax free.
Domestic business trips
The maximum tax-free amounts for domestic trips are the following:
| Day compensation | Night compensation |
|---|---|
| €14 | €56 |
The rates applicable in 2024 remained the same for 2025.
Business trips abroad
As mentioned, the maximum tax-free per diem rates depend on the destination of the business trip. You can find the different rates per country that apply for 2025 below at the end of the article.
Additional notes about per diems for business trips abroad:
- A business trip is considered to be a business trip abroad when the destination is more than 25km from the Luxembourg border.
- For countries that preside over the Council of the European Union, the maximum amount of the night allowance are increased by 10 % for the duration of the presidency. You can look up the timeline and schedule of presidencies on the website of the Council of the European Union.
- Belgium: 1 January 2024 – 30 June 2024
- Hungary: 1 July 2024 – 31 December 2024
- Poland: 1 January 2025 – 30 June 2025
- Denmark: 1 July 2025 – 31 December 2025
Business trips from abroad to Luxembourg
The maximum tax-free amount for employees normally working abroad and going on a business trip in Luxembourg are the following:
| Day compensation | Night compensation | ||
| Luxembourg | 2025 & 2024 | €60 | €200 |
| Luxembourg-city | 2025 & 2024 | €60 | €240 |
You can easily download the per diem list for Luxembourg in Rydoo. Learn more.
Business trips abroad: per diem rates 2025 (source)
|
Pays ou Lieu de destination |
Indemnité de jour € |
Indemnité de nuit € |
|
Albanie Tirana |
30 45 |
100 140 |
|
Allemagne Berlin/Munich |
60 60 |
195 220 |
|
Arabie Saoudite |
80 |
270 |
|
Autriche Vienne |
50 60 |
160 220 |
|
Belgique Bruxelles |
50 60 |
160 250 |
|
Bosnie-Herzégovine Sarajevo |
40 70 |
100 160 |
|
Bulgarie Sofia |
50 50 |
180 210 |
|
Canada Ottawa/Montréal/Toronto |
60 60 |
180 220 |
|
Chine Pékin Hong Kong Shanghai |
60 80 80 70 |
200 300 330 300 |
|
Croatie Zagreb/Split |
40 70 |
100 190 |
|
Chypre |
60 |
210 |
|
Corée du Sud |
80 |
240 |
|
Danemark Copenhague |
70 90 |
200 250 |
|
Émirats arabes unis |
80 |
270 |
|
Espagne Madrid/Barcelone |
50 60 |
200 260 |
|
Estonie Tallin |
35 55 |
120 190 |
|
États-Unis d’Amérique New York Washington/San Francisco/Norfolk/Los Angeles/Miami/Austin/Chicago |
80 100 85 |
250 400 375 |
|
Éthiopie |
60 |
250 |
|
Finlande |
80 |
250 |
|
France Paris Strasbourg |
60 60 60 |
200 320 240 |
|
Grèce Athènes/Thessalonique/ Crète/Corfou |
50 50 |
150 210 |
|
Hongrie Budapest |
50 60 |
150 220 |
|
Inde New Delhi/Mumbai/Calcutta |
60 60 |
200 280 |
|
Irlande Dublin |
65 70 |
200 240 |
|
Islande |
70 |
260 |
|
Italie Rome/Venise/Milan |
60 70 |
180 240 |
|
Japon Tokyo |
100 100 |
220 260 |
|
Kazakhstan Astana |
60 60 |
180 250 |
|
Lettonie Riga |
35 60 |
110 200 |
|
Lituanie Vilnius |
45 55 |
110 200 |
|
Luxembourg Luxembourg-ville |
60 60 |
200 240 |
|
Monaco |
80 |
300 |
|
Norvège |
80 |
250 |
|
Pays-Bas La Haye/Amsterdam |
50 60 |
180 210 |
|
Pologne Varsovie |
50 60 |
160 210 |
|
Portugal Lisbonne/Porto |
50 60 |
150 200 |
|
République Tchèque Prague |
40 60 |
150 200 |
|
Roumanie Bucarest |
40 60 |
150 220 |
|
Royaume-Uni Londres/Edimbourg |
70 90 |
200 280 |
|
Russie Moscou St. Pétersbourg |
40 90 80 |
125 250 240 |
|
Pays du SAHEL* *Sénégal, Maurétanie, Mali, Burkina Faso, Niger |
60 |
260 |
|
Singapour |
80 |
330 |
|
Slovaquie Bratislava |
35 60 |
150 220 |
|
Slovénie Ljubljana |
40 60 |
150 220 |
|
Suède |
80 |
250 |
|
Suisse Zurich/Genève/Berne |
75 80 |
220 260 |
|
Thaïlande Bangkok |
60 70 |
170 250 |
|
Turquie Ankara/Izmir Istanbul/Antalya |
40 80 60 |
150 230 240 |
|
Ukraine Kiev |
50 60 |
120 220 |
|
Vietnam |
70 |
220 |
|
Autres |
70 |
210 |
Source: Government regulation of 13 December 2024
You can find the rates applicable for 2024 here.