How can flight costs be claimed for tax purposes?

If you commute by plane, you must calculate the travel expenses as follows:

• For the travel allowance, claim the distance between your home and the departure airport plus the distance between the destination airport and your workplace.
• You can also declare the expenses for your flight tickets in your tax return.

You live in Bonn and work in Berlin. It is 9 kilometres from your home to Bonn Airport and 6 kilometres from Berlin Airport to your employer. You can therefore claim 15 kilometres for 230 days as part of the travel allowance.

Additionally, you pay 66 Euro per day for your flight ticket.

In total, you incur 1.035 Euro for 230 days as part of the travel allowance plus 15.180 Euro for the flight tickets.