Are motorway tolls also deductible?

Travel between home and work can be deducted for tax purposes using the commuting allowance. In 2014, the former term "regular workplace" was replaced by "primary workplace". The commuting allowance is available to you regardless of the means of transport used. The commuting allowance covers all expenses incurred for travel between home and the primary workplace.

Toll fees for using motorways or tunnels are also covered by the commuting allowance and cannot be deducted additionally. For the calculation of the commuting allowance, the shortest road connection must be used, even if it is subject to tolls (BFH ruling of 24.9.2013, VI R 20/13).

The shortest road connection is 9 km and goes through a toll tunnel. An employee wants to save the toll and therefore takes a federal road with a distance of 27 km.

Unfortunately, this employee can only claim a commuting allowance for 9 km as income-related expenses.