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German labor law clarifies that employees can refuse business trips only when contract or personal circumstances allow, affecting corporate travel policies

Executive summary: The Handelsblatt article explains German labor law rules on mandatory business trips, stating that an employee can refuse a trip only if the employment contract allows it or if personal circumstances such as health, caregiving or disproportionate burden apply. This clarification influences how companies schedule employee travel, affects potential labor disputes, and impacts cost planning for travel reimbursements and tax deductions.

Who is involved: Employees, employers, HR departments, German labor courts and possibly trade unions are the key actors.

Likely next: Employers are likely to review travel clauses in contracts, HR may issue guidance on assessing personal circumstances, and labor courts could see more cases on unjustified travel orders through late 2026.

The Handelsblatt article explains that whether a worker must undertake a business trip depends on the employment contract, with exemptions for health, caregiving or disproportionate burden, and that employers must consider personal circumstances before ordering travel. This guidance links labor law to practical HR and tax issues, as travel expenses that are deemed mandatory can be claimed as deductible Werbungskosten. While the piece presents the legal framework neutrally, it highlights a potential source of disputes between staff and management over travel orders.

What's next — scenarios

The 'Mandatory Compliance' Baseline (50%)

Increased litigation costs as employees leverage new interpretations to challenge travel orders.

The 'Caregiver/Wellness' Pivot (30%)

Corporate travel policies will shift toward 'flexible mobility' to accommodate caregiving and health needs.

The 'Tax Compliance' Upside (20%)

Enhanced tax efficiency for employees, leading to higher salary negotiation leverage for travel-heavy roles.

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Analysis — what this means

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