(2024) How are car pools treated for tax purposes?

If you were a carpool participant, the commuter allowance for passengers is generally limited to a maximum of 4,500 Euro. However, this limit does not apply to days when you used your own car.

Therefore, provide the relevant details separately for the days you drove your own car and for the days you were a passenger. The following applies to determining the distance: Each carpool participant enters the shortest usable road connection as the distance between home and first place of work / meeting point / extensive work area; detours to pick up passengers are not taken into account.

Special regulation for spouses / civil partners:
Spouses / civil partners who travel to work together are each entitled to the commuter allowance individually. This applies even if they work for the same employer.