(2024) 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.