{"id":17,"date":"2026-06-16T09:00:00","date_gmt":"2026-06-16T09:00:00","guid":{"rendered":"https:\/\/marcopolo.net\/blog\/general\/?p=17"},"modified":"2026-06-22T12:22:10","modified_gmt":"2026-06-22T12:22:10","slug":"per-diem-for-truck-drivers-in-the-eu-how-to-claim-it-properly","status":"publish","type":"post","link":"https:\/\/marcopolo.net\/blog\/general\/per-diem-for-truck-drivers-in-the-eu-how-to-claim-it-properly\/","title":{"rendered":"Per Diem for Truck Drivers in the EU: How to Claim It Properly"},"content":{"rendered":"

Per diem payments can put hundreds of extra euros in your pocket each month \u2014 tax-free in most EU countries. But the rules vary wildly depending on where your employer is based, where you drive, and how your contract is structured. Get it wrong, and you either leave money on the table or face tax problems down the road. Here’s how to claim what you’re entitled to without the headaches.<\/p>\n\n

What Per Diem Actually Means for Truck Drivers<\/h2>\n\n

Per diem (Latin for “per day”) is a daily allowance meant to cover meals and incidental expenses when you’re away from home for work. It’s not salary. It’s compensation for the extra costs you face because you can’t eat at home or sleep in your own bed.<\/p>\n\n

For long-haul drivers crossing borders every week, this distinction matters. Most EU countries don’t tax per diem payments \u2014 or tax them at reduced rates \u2014 as long as they stay within official limits. Your employer can pay you a flat daily amount without either of you paying income tax or social contributions on it.<\/p>\n\n

The catch? Every country sets its own rules. A Polish company, a Dutch company, and a Spanish company will each calculate your per diem differently, even if you’re running the exact same routes.<\/p>\n\n

Per Diem Rates by Country: What You’re Actually Entitled To<\/h2>\n\n

Your entitlement depends on where your employer is registered, not where you drive. Here are the 2024\/2025 rates for some of the countries with the most international truck drivers:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Employer Country<\/th>\nDomestic Per Diem (Full Day)<\/th>\nInternational Per Diem<\/th>\nNotes<\/th>\n<\/tr>\n<\/thead>\n
Germany<\/td>\n\u20ac28 (24+ hours away)<\/td>\nVaries by destination country (\u20ac27\u2013\u20ac77)<\/td>\nPartial day (8-24 hours): \u20ac14<\/td>\n<\/tr>\n
Poland<\/td>\n45 PLN (~\u20ac10)<\/td>\n\u20ac60 for most Western EU countries<\/td>\nAdditional accommodation allowance available<\/td>\n<\/tr>\n
Romania<\/td>\n57 RON (~\u20ac11)<\/td>\n\u20ac35\u2013\u20ac65 depending on destination<\/td>\nMust be away 12+ hours<\/td>\n<\/tr>\n
Netherlands<\/td>\nNo fixed statutory rate<\/td>\nEmployer-set, typically \u20ac40\u2013\u20ac50<\/td>\nMust be reasonable and documented<\/td>\n<\/tr>\n
Spain<\/td>\n\u20ac53.34 (overnight)<\/td>\n\u20ac91.35 (overnight abroad)<\/td>\nDay trips: \u20ac26.67 domestic, \u20ac48.08 abroad<\/td>\n<\/tr>\n
France<\/td>\n\u20ac19.40 (no overnight)<\/td>\nCountry-specific scales<\/td>\nLong-haul drivers get special “grand d\u00e9placement” rates<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

These are tax-free maximums. Your employer can pay less \u2014 many do. They can also pay more, but the amount above the threshold gets taxed like regular income.<\/p>\n\n

One thing that trips up a lot of drivers: the Mobility Package rules changed how posted workers get paid. If you’re doing cabotage operations or cross-trade transport<\/a>, you might be entitled to the host country’s minimum wage AND per diem. Your employer can sometimes offset part of the minimum wage with per diem payments, but they can’t use it to bring your total below what you’d earn locally.<\/p>\n\n

How to Calculate Your Per Diem Correctly<\/h2>\n\n

Tracking per diem gets complicated fast when you’re crossing multiple borders in a single trip. Here’s how most tax authorities expect it to work:<\/p>\n\n

    \n
  1. Start counting when you leave your home base (depot, registered address, or wherever your employer designates as your starting point).<\/li>\n
  2. For multi-day trips, each calendar day usually counts at the rate of whichever country you’re in at midnight \u2014 though some countries use the “majority of hours” rule instead.<\/li>\n
  3. Partial days (typically 8-12 hours or 12-24 hours) qualify for reduced rates in most systems.<\/li>\n
  4. Your return day often counts as a partial day, not a full one.<\/li>\n<\/ol>\n\n

    Your tachograph records are gold here. The timestamps prove exactly when you started and stopped work. If you’re not already keeping clean digital records, the upcoming tachograph requirements<\/a> will make this easier \u2014 and mandatory.<\/p>\n\n

    Keep every fuel receipt, parking ticket, and toll record. Not because you need them for per diem itself, but because they corroborate your location claims if anyone ever asks questions.<\/p>\n\n

    What Counts as “Away From Home”?<\/h3>\n\n

    This is where disputes happen. Tax authorities define “home” differently:<\/p>\n\n