Can I also claim travel expenses for cycling?

Yes, cycling to work or to a meeting point can also be claimed for tax purposes – but under certain conditions and with different allowances.

Journeys to the primary workplace

The commuter allowance applies for the journey between home and primary workplace – regardless of the means of transport. Cyclists can also:

• claim 30 cents per kilometre (from the 21st kilometre: 38 cents) as income-related expenses.

Journeys to a fixed meeting point

If you do not have a primary workplace but have to regularly visit a fixed meeting point (e.g. car park, company premises), you can also claim the commuter allowance for cycling.

Note: Additional meal allowances are possible if you then go on a business trip.

Special case: Meeting point not visited daily

The Federal Fiscal Court (BFH) has ruled: If a meeting point is not visited daily, travel expense principles apply. Then you can:

• claim 30 cents per kilometre travelled (round trip).

Example:
A construction machine operator travels several times a week from a meeting point with a company vehicle to long-distance construction sites where he stays overnight. As the meeting point is not visited daily, the BFH recognises a business trip and allows the deduction of the business travel allowance (BFH ruling of 19.04.2021, VI R 6/19).

Important: The employer's planning counts – not a later review. If overnight stays are regularly expected, it is not considered a daily visit.

Journeys as part of business trips

If you use a bicycle for business purposes (e.g. client meetings), you cannot claim an allowance. Instead, the actual costs can be partially deducted according to business use (e.g. depreciation on purchase costs).

Special regulation for electric bicycles

For business trips with e-bikes, the legal classification is important:

• Pedelecs (motor assistance up to 25 km/h): These are legally considered bicycles. For journeys as part of a business trip, no mileage allowance can be claimed. Only the actual, proven expenses can be partially deducted (e.g. depreciation, repair costs).
• S-Pedelecs (motor assistance over 25 km/h): These are legally considered motor vehicles. For journeys as part of business trips, the car mileage allowance of 20 cents per kilometre can be claimed (§ 9 Abs. 1 Satz 3 Nr. 4a EStG).