Questions on ESTA and business purpose

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What should I tell the border agent?

Only what the border agent asks you and answer truthfully. So there is no "story" to prepare yourself for.

The company is going to pay for expenses there (accommodation, food, ...

This does not count as engaging in any activity or performing a service that would constitute local employment for hire within the United States. From USCIS:

In some cases, however, you may receive reimburs*m*nt from a U.S. source for reasonable incidental expenses incurred while in the United States.

Note that is reimburs*m*nt and by the sound of it you will not be being reimbursed anyway.

These are some of the allowed activities under a B-1 visa (activities allowed under VWP activities are essentially the same as under B-1/B-2):

You may be eligible for a B-1 visa if you will be participating in business activities of a commercial or professional nature in the United States, including, but not limited to:

  • Consulting with business associates
  • Traveling for a scientific, educational, professional or business convention, or a conference on specific dates
  • Settling an estate
  • Negotiating a contract
  • Participating in short-term training

(Also from USCIS.)

Be sure to carry with you evidence of your residence and commitments outside the United States for presentation to the immigration officer.

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