In 2019, the Federal Fiscal Court ruled against taxpayers, stating that the commuter allowance covers all expenses. This includes accident costs, insofar as they are employee expenses for "the journeys between home and first place of work", i.e., actual travel costs (BFH ruling of 19.12.2019, VI R 8/18). This means: Accident costs for commuting accidents are actually not deductible as business expenses. Actually, because there is a very interesting instruction from the tax authorities that those affected should definitely be aware of.

Currently, due to the negative BFH ruling, the Federal Ministry of Finance makes it unmistakably clear in a new decree that accident costs incurred on a journey between home and first place of work or on a family home journey in the case of double housekeeping are still deductible in addition to the commuter allowance as extraordinary expenses within the framework of general business expenses according to § 9 Abs. 1 Satz 1 EStG. This means the above-mentioned negative BFH ruling is outdated! More precisely, it is not applied (BMF letter of 18.11.2021, IV C 5 -S 2351/20/10001 :002, Tz. 30).