Field help:
- of which travelled by car
Enter the number of kilometres you have travelled on the way to work only
- by your own car or
- by a car provided for use.
The distance allowance is normally limited to a maximum amount of 4.500 Euro. When using your own car or a car provided for use (e.g. a company car), the distance allowance is not limited to the maximum amount of 4.500 Euro.
If you travel the distance in a self-organised carpool, you should separately enter the days on which you drove yourself, as the restriction does not apply to these days.
Example 1: The one-way distance between your home and your workplace is 15 kilometres which you cover with your own car. In this case, enter 15 km in this field.
Example 2: The one-way distance between your home and your workplace is 25 kilometres, which you cover using the Park and Ride system. You cover 20 kilometres of this distance by car and the remaining 5 kilometres by local public transport (ÖPNV). Then enter 20 kilometres in this field and 5 kilometres in the field "of which travelled by public transport (or on foot)".
Example 3: The one-way distance between your home and your workplace is 70 kilometres you cover in a carpool with three colleagues. Then enter 70 kilometres in this field if you have driven your own car on all days. If, on the other hand, you were a passenger, do not enter the 70 kilometres here but in the line "of which travelled by public transport".
Decimal places in the kilometre data are rounded down according to the legal requirements for the travel allowance. In tax law, this is often rounded up in your favour, unfortunately, the legislator does not allow this with the travel allowance.