How many working days can I enter in the tax return for travel expenses?

The number of working days is important for calculating the distance allowance.

The year has 365 days minus 104 Saturdays and Sundays, and depending on the federal state between 9 and 13 holidays. In addition, for a 5-day week, an employee has at least 20 days of leave, but many have 30 or even 35 days thanks to a collective agreement.

Depending on the federal state and the employment contract, this leaves between 213 and 232 working days. In addition, illness days and other absences would then have to be deducted.

The tax office therefore generally recognises the following working days per year without asking:

• For a 5-day week: 230 working days per year or
• For a 6-day week: 280 working days per year