Am I also entitled to the travel allowance if I use a company car?
Am I entitled to the travel allowance if I use a company car?
Yes, you can receive the travel allowance even if you use a company car for commuting. However, there are some special conditions to consider:
Most favourable route:
Even if your employer uses the shortest route to calculate the taxable benefit, you may specify a longer route in your tax return if it is more favourable in terms of traffic and you use it regularly.
Surcharge for commuting:
For journeys between your home and primary workplace, you must pay tax on a surcharge in addition to the private usage value of 1% of the list price. This amounts to 0.03% of the list price per kilometre of distance per month. In return, you can deduct the travel allowance of 0.30 Euro or 0.38 Euro per kilometre as income-related expenses, just like any other employee.
Taxation by the employer:
If your employer taxes the company car at a flat rate of 15%, you must deduct the flat-rate taxed amount from the income-related expenses claimed. Only the remaining amount can be deducted as income-related expenses.
Simplification rule:
Even if the employer only uses 180 days to calculate the benefit, you can specify 220 days for your income-related expense deduction, for example.
Am I also entitled to the travel allowance if I use a company car?
How do I enter different commuting distances after a move?
If you changed your residence due to a move during a tax year, the daily commuting distance to your primary workplace usually changes as well.
In this case, you must enter two primary workplaces in Lohnsteuer kompakt to input the correct distances, e.g.:
- "Workplace, address old residence"
- Distance 25 km, 112 working days, 5-day week
- "Workplace, address new residence"
- Distance 15 km, 118 working days, 5-day week
Don't forget to also claim any moving expenses in your tax return!
How do I enter different commuting distances after a move?
How are travel expenses recorded for car pools?
If car pools are formed for the daily commute to work, each participant in the car pool can claim the commuting allowance for themselves.
Detours to pick up and drop off passengers are not taken into account when calculating the distance. For the driver, travel costs can be deducted as business expenses without limit. However, for passengers, the maximum deductible amount is 4,500 Euro.
How are travel expenses recorded for car pools?
How do I enter travel expenses correctly if the number of my working days changes?
Enter travel expenses correctly when workdays change
If the number of your workdays per week changes during the year, you should allocate the travel expenses accordingly in your tax return. Here is an example of how to make the entries:
1. Record the different work periods
If you had a 5-day week and later a 6-day week in one year, you should create two entries for the travel expenses:
- Period with 5-day week:
- Distance: 15 km, Workdays: 115 days, Note: 5-day week
- Period with 6-day week:
- Distance: 15 km, Workdays: 140 days, Note: 6-day week
2. Commuter allowance
The commuter allowance is 30 cents per kilometre. Higher rates apply from the 21st kilometre:
- 2021: 35 cents from the 21st kilometre
- Since 2022: 38 cents from the 21st kilometre
3. Specify holiday and sick days
To record the commuter allowance correctly, the actual workdays must be specified. The tax office may also request holiday and sick days.
4. Home office and employer's certificate
If you worked from home, you can claim 6 Euro per day as business expenses (max. 1.260 Euro per year). In this case, no travel expenses may be entered. In many cases, an employer's certificate confirming the workdays is also required.
5. Non-detection limits of the tax offices
The tax offices accept the following journeys without proof:
- 5-day week: 220 to 230 journeys
- 6-day week: 260 to 280 journeys
These non-detection limits are not legally binding. They are only for guidance, and there is no legal entitlement for the tax office to automatically accept them.
How do I enter travel expenses correctly if the number of my working days changes?
How do I enter different commuting distances if I change employer?
If you changed employer during a tax year, the daily commuting distance and therefore the amount of the commuter allowance usually changes as well.
If you changed employer during the year, you can easily enter multiple primary workplaces:
"Primary workplace old employer"
- Distance 30 km, 80 working days, 5-day week
"Primary workplace new employer"
- Distance 15 km, 150 working days, 5-day week
How do I enter different commuting distances if I change employer?
How do I enter travel expenses when using different modes of transport?
If you travel to your employer using different modes of transport (car/public transport/passenger in a carpool), it is best to enter these as two separate entries, e.g.:
"Primary place of work, transport by car"
- Distance 25 km, 164 working days, 5-day week
"Primary place of work, transport by public transport"
- Distance 25 km, 66 working days, 5-day week
How do I enter travel expenses when using different modes of transport?
