What is deductible for multiple places of work?

If your employment contract requires you to work at two or more workplaces, such as the main office and a branch, one must be designated as the "primary workplace". Your employer can do this based on their right to issue instructions. Alternatively, the extent of your working hours may be decisive: A workplace is considered your "primary workplace" if, according to your employment contract, you work there

• typically on a daily basis, or
• two full working days per week, or
• at least one third of your agreed regular working hours.

If several workplaces meet the conditions for a "primary workplace" in terms of duration of work or working hours, the following rule applies:

• The primary workplace is the one designated by the employer. It does not have to be the workplace where you perform the majority or most significant part of your work.
• If the employer does not exercise their right to designate or if the designation is unclear, the primary workplace is the one closest to the employee's home.

What is tax deductible?

• Journeys between your home and the "primary workplace" can only be deducted using the commuting allowance.
• Work at other workplaces is considered business travel, so journeys can be deducted using the business travel allowance (30 cents per km travelled) or the actual costs.
• In addition, meal allowances can be deducted as business expenses or reimbursed tax-free by the employer, provided the absence is at least 8 hours.