(2023)
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 "first 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 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 "first place of work" and allows for the deduction of the distance allowance (30 cents per kilometre; 38 cents from the 21st kilometre).
- All other journeys within the large-scale work area can be deducted with the business travel allowance (30 cents per kilometre driven) or the actual costs, or reimbursed tax-free.
- Absences of more than 8 hours allow for the deduction of meal allowances or tax-free reimbursements, with no time limit (no three-month rule).
- If a company car is used for journeys to the nearest work site, a surcharge value must be taxed as wages (monthly 0.03% of the list price per kilometre). For other journeys, no taxation of the usage value is required, but no deduction of income-related expenses is possible either.
According to the Federal Fiscal Court ruling of 1.10.2020, VI R 36/18, the work area of a works railway driver is considered the first place of work, not a large-scale work area.
Both paramedics and postal workers are not considered to be working in a large-scale work area for tax purposes, but each have a first place of work, as stated in the Federal Fiscal Court rulings of 30.9.2020, VI R 11/19, VI R 10/19 and VI R 12/19.
In a recent decision, the Federal Fiscal Court ruled that a depot is not considered the first place of work for refuse collectors if only administrative tasks such as listening to instructions from the tour management, collecting tour books, vehicle documents and keys, and checking vehicle lighting are carried out there (Federal Fiscal Court ruling of 2.9.2021, VI R 25/19).
The Federal Fiscal Court recently decided that a dock worker does not work in a large-scale work area if they are assigned to specific locations within the Port of Hamburg (Federal Fiscal Court ruling of 15.2.2023, VI R 4/21). Similarly, the Lower Saxony Finance Court ruled that the area of the Port of Bremerhaven is not considered a large first place of work if it is partially used by the employer but does not serve the employer's activities as a whole (ruling of the Lower Saxony Finance Court of 2.9.2022, 4 K 149/21).
