(2024) 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.