(2023) Mobility premium must be applied for!

Low earners whose taxable income is below the basic allowance (10.908 Euro for single persons, 21.816 Euro for married couples) regularly pay no tax and therefore cannot benefit from this increase. They receive a so-called "mobility bonus for low earners".

Since a higher deduction for work-related expenses or business expenses does not provide any corresponding tax relief for them, they receive 14 per cent of the increased commuter allowance from the 21st kilometre. However, those with a shorter commute receive nothing.

From 1 January 2022, low earners have the option to choose a mobility bonus of 14 per cent of the increased allowance of 38 cents from the 21st kilometre instead of the increased commuter allowance. This amounts to 0.0532 Euro per kilometre from 2022. For the year 2021, it is 0.049 Euro per kilometre (14% of 0.35 Euro).

The mobility bonus is granted to low earners if the travel costs exceed the employee allowance of 1.230 Euro. It also applies to weekly family journeys home in the case of double housekeeping. The tax office determines the mobility bonus and pays it directly to the taxpayer, provided it amounts to at least 10 Euro. Applying for the mobility bonus can be particularly worthwhile for trainees with long distances between their home and training location, as their taxable income is often below the basic allowance.

Note: Low earners are generally not required to submit a tax return. However, the mobility bonus cannot be obtained without a tax return. For this purpose, a tax return must be submitted with the new "Mobility Bonus" form ("Anlage Mobilitätsprämie") (§ 105 para. 1 EStG, amended by the "Annual Tax Act 2020" of 21 December 2020).