(2023)
How are travel expenses recorded for car pools?
If carpools are formed for the daily commute to work, each participant in the carpool can claim the commuting allowance for themselves.
Detours to pick up and drop off passengers are not considered when calculating the distance. For the driver, travel costs are deductible as income-related expenses with no limit. However, for passengers, the maximum deductible amount is 4,500 Euro.