(2022)
What can be deducted for an extensive work area?
If you work in a large-scale work area (e.g. factory, exhibition, barracks, airport, shipyard premises), the question is whether the entire area is considered your "primary place of work" or if you work at multiple locations and therefore engage in off-site work.
A large-scale work area exists if the contractually agreed work is to be performed over a specified area and not within a fixed business facility of the employer.
What is tax-deductible?
- The nearest work site within the large-scale work area is considered the "primary place of work". Journeys there can be deducted using the commuting allowance (30 cents per kilometre of distance).
- All other journeys within the large-scale work area can be deducted using the business travel allowance (30 cents per kilometre of distance; 38 cents from the 21st kilometre) or with the actual costs, or they can be reimbursed tax-free.
- If you are away for 8 hours or more, meal allowances can also be deducted or reimbursed tax-free - with no time limit. The three-month rule does not apply here!
- If the journeys are made with a company car, a surcharge value must be taxed as wages for journeys to the nearest work site (monthly 0.03% of the list price per kilometre of distance). For the other journeys, no taxation of the usage value is required, but no deduction of income-related expenses is possible either.
The Federal Fiscal Court has recently ruled that the work area of a factory train driver constitutes a primary place of work and not a large-scale work area (BFH ruling of 1.10.2020, VI R 36/18).
Similarly, paramedics and postal workers do not work in a large-scale work area in the tax sense, but have a primary place of work (BFH ruling of 30.9.2020, VI R 11/19; BFH rulings of 30.9.2020, VI R 10/19 and VI R 12/19).
The Federal Fiscal Court has recently ruled that the depot is not the primary place of work for a refuse collector if they only listen to the tour instructions there, collect the logbook, vehicle documents and keys, and check the vehicle lights (BFH ruling of 2.9.2021, VI R 25/19).
