(2023)
When should I provide proof of travel by public transport?
When using public transport, such as buses, trains, or trams, you can also claim the travel allowance of 30 cents per kilometre (or 38 cents from the 21st kilometre). This is generally beneficial, as the costs are usually lower. However, if the actual costs for public transport over the calendar year are higher than the travel allowance, you can claim these. The total deductible amount is limited to 4,500 Euro.
Mr X travels by train to his workplace on 230 days per year, which is 70 kilometres from his home. Mr X could claim the following costs as work-related expenses using the travel allowance:
- 230 days x 20 km x 0.30 Euro = 2,070 Euro plus
- 230 days x 50 km x 0.38 Euro = 4,370 Euro
- Total = 6,440 Euro.
Without proof and further explanations, only the maximum rate of 4,500 Euro would be recognised. However, with tickets and additional proof, Mr X can demonstrate the actual costs and receive a higher deduction for work-related expenses.
At the same time, you can use the tickets as proof of regular use of public transport if it does not take the shortest route to your workplace but is more convenient and faster. If you use a more convenient but longer route, it must be used regularly. You can prove this with tickets.
Tip: From the 21st kilometre, there is an increased travel allowance of 38 cents. This should primarily be applied to the part of the journey made with a privately owned or company car, as the maximum amount of 4,500 Euro does not apply to this. The travel allowance of 30 cents for the first 20 km should primarily be applied to the part of the journey using public transport.
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