(2023) What can be deducted for an extensive work area?

If you work in a large-scale work area (e.g. factory, exhibition, barracks, airport, shipyard premises), the question is whether the entire area is considered your "first place of work" or if you work at multiple locations and therefore engage in off-site work.

A large-scale work area exists if the contractually agreed work is performed over a specified area and not within a fixed business facility of the employer.

What is tax deductible?

• The nearest work site within the large-scale work area is considered the "first place of work" and allows for the deduction of the distance allowance (30 cents per kilometre; 38 cents from the 21st kilometre).
• All other journeys within the large-scale work area can be deducted with the business travel allowance (30 cents per kilometre driven) or the actual costs, or reimbursed tax-free.
• Absences of more than 8 hours allow for the deduction of meal allowances or tax-free reimbursements, with no time limit (no three-month rule).
• If a company car is used for journeys to the nearest work site, a surcharge value must be taxed as wages (monthly 0.03% of the list price per kilometre). For other journeys, no taxation of the usage value is required, but no deduction of income-related expenses is possible either.