The flat-rate reimbursement of professional travel and accommodation expenses is provided for by the Grand-Ducal Regulation of 17 December 2025, replacing the Grand-Ducal Regulation of 14 June 2015. 

The Regulation of the Government in Council of 23 January 2026, which entered into force on 1 February 2026¹, amends the applicable rules and sets the allowances provided for travel and accommodation expenses.

In Luxembourg, the travel expenses for business trips are reimbursed either based on actual expenses or based on per diems. 



¹ Memorial A no. 649, 2025