When is more than one entry required?

Usually, one entry is sufficient. An additional entry should only be made if relevant changes occurred during the year, such as:

• Move by you or your employer,
• Change of employer,
• Use of different means of transport (e.g. from car to public transport),
• Change in working days per week (e.g. in part-time arrangements).

If you had multiple work locations, you can enter them in the "Travel expenses" section. There you can use the more favourable travel expense accounting for tax purposes, as higher allowances or actual costs can be claimed for business-related external activities.