(2022) What is an extensive work area?

A large-scale work area exists when the contractually agreed work is to be performed over a specified area and not within a fixed business location of the employer, an affiliated company, or at a third party designated by the employer.

If the employee (e.g. a forestry worker) is typically required to perform their work on a daily basis in a large-scale work area, the employee's journeys from home to the nearest access point of the large-scale work area are treated as journeys to a first place of work, i.e. they are taken into account with the travel allowance. If the large-scale work area is always accessed from different entry points, the travel allowance for these journeys is only applicable for the shortest distance from home to the nearest access point.

Expenses for travel within the large-scale work area as well as for additional kilometres when travelling from home to a more distant access point should be entered in the "Travel expenses" section. Instead of the actual expenses incurred, the following flat rates per kilometre driven can be claimed:

• 30 cents for cars,
• 20 cents for other motor vehicles (e.g. motorbike, scooter).

 

Currently, the Federal Fiscal Court has ruled that the work area of a works railway driver constitutes a first place of work and not a large-scale work area (BFH ruling of 1.10.2020, VI R 36/18).

Paramedics and postal workers also do not work in a large-scale work area in the tax sense, but have a first place of work (BFH ruling of 30.9.2020, VI R 11/19; BFH rulings of 30.9.2020, VI R 10/19 and VI R 12/19).

The Federal Fiscal Court has recently ruled that the depot is not the first place of work for a refuse collector if they only listen to the tour management announcement, collect the tour book, vehicle documents and keys, and check the vehicle lighting there (BFH ruling of 2.9.2021, VI R 25/19).

This means that refuse collectors can claim additional meal expenses of 14 EUR per day for tax purposes if they are away from home for more than eight hours. They do not need to be away from the depot for additional hours.