What is a primary place of work?

The primary place of work is a fixed business location to which an employee is permanently assigned. This assignment is usually made by the employer based on employment or service agreements, whether written or verbal. Even without explicit assignment, a permanent position is considered if you:

• are employed for an indefinite period ("until further notice"),
• for the entire duration of the employment relationship, or
• for more than 48 months

at the workplace.

Multiple workplaces

If you have multiple workplaces, the business location is considered the "primary place of work" if you:

• typically work there daily,
• work there at least two full days per week, or
• spend at least one third of your regular working hours there.

Other possible "primary places of work"

A "primary place of work" can also be:

• a fixed location of an affiliated company (e.g. subsidiary),
• a customer's business premises if you work there permanently,
• an educational institution attended for full-time study or training.

Not recognised as a "primary place of work":

• Vehicles, aircraft, or ships (as they are not fixed locations),
• the home office (not an employer's facility).

Commuting allowance for journeys to the primary place of work

For journeys to the primary place of work, employees may only claim the commuting allowance:

• 0.30 Euro per kilometre for the first 20 km,
• 0.38 Euro from the 21st kilometre.

Special case: Self-employed

For self-employed individuals working permanently for a single client, the Rhineland-Palatinate tax court has ruled that they may also only apply the commuting allowance (0.30 Euro per kilometre). Travel costs cannot be deducted using the business travel allowance (0.30 Euro per kilometre travelled) or the actual costs (judgment of 19 June 2024, 1 K 1219/21). The appeal is pending at the Federal Fiscal Court (Ref. VIII R 15/24).