Business travel, trains, flights and taxis

Practical answers about travel, receipts and expenses for your business.

Country determines the rules. Language is independent.

Sources consulted :

Your questions, in practice · France

What is an extended business trip?

In France, extended travel is an assignment that prevents an employee from returning home each day. It creates additional meal and accommodation costs. A company can reimburse actual costs or use allowances subject to the specific scheme’s conditions and limits.

What distance qualifies as extended travel?

In France, inability to return home is presumed when both conditions are met: the assignment is at least 50 km from home, and public transport cannot cover the journey in under 1½ hours. Outside those thresholds, the employer can still establish that returning home is genuinely impossible.

What are the extended travel allowances for 2026?

For the first three months of an assignment in mainland France in 2026, allowance limits are €21.40 per meal and, for an overnight stay with breakfast, €76.60 in Paris and departments 92, 93 and 94, or €56.80 elsewhere. Limits are reduced for longer assignments at the same location.

Do limits differ between Paris and other French regions?

Yes, for extended-travel accommodation and breakfast allowances. In 2026, for the first three months, the limit is €76.60 in Paris, Hauts-de-Seine, Seine-Saint-Denis and Val-de-Marne, versus €56.80 elsewhere in mainland France. The €21.40 meal allowance is the same in those areas.

Can trains, flights or taxis be reimbursed?

Yes, when the transport is for business. Attach the ticket or invoice and record the date, route and assignment purpose. If the company booked and paid directly, record the expense without reimbursing the traveller again.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.