(2025)
What is an extensive work area?
A large-scale work area exists when an employee works over a designated area without visiting a fixed operational facility of the employer, an affiliated company, or a specific third party.
Treatment of travel expenses
If an employee (e.g. a forestry worker) regularly works in a large-scale work area, journeys from home to the nearest access point of the area are treated like journeys to the first place of work. They are taken into account with the distance allowance.
If the work area is accessed via different entrances, only the shortest distance to the nearest entrance counts.
Journeys within the area
Journeys within the large-scale area or to more distant entrances can be claimed under "travel expenses". Alternatively to stating the actual costs, the following kilometre allowances apply:
- Car: 30 cents/km
- Other motor vehicles (e.g. motorcycle): 20 cents/km
Current rulings on large-scale work areas
1. Works railway locomotive drivers
A works railway locomotive driver does not have a large-scale work area, as his area of operation is considered the first place of work.
(BFH ruling of 01.10.2020, VI R 36/18)
2. Paramedics and postal workers
Paramedics and postal workers also do not have a large-scale work area. They are assigned a first place of work.
(BFH rulings of 30.09.2020, VI R 10/19, VI R 11/19, VI R 12/19)
3. Refuse collectors
Refuse collectors who use the depot only for vehicle collection or administrative tasks do not have a first place of work there. They can claim meal allowances (14 Euro per day for absences > 8 hours) for tax purposes.
(BFH ruling of 02.09.2021, VI R 25/19)
4. Dock workers
A dock worker does not have a large-scale work area if he is regularly assigned to specific work locations.
(BFH ruling of 15.02.2023, VI R 4/21)
5. Port of Bremerhaven and senior drivers
- The port area of Bremerhaven is not a large first place of work, unless it is fully used by the employer.
(Lower Saxony FG, ruling of 02.09.2022, 4 K 149/21)
- A "senior driver" has a first place of work if he regularly uses a company building for more than just minor tasks.
(Lower Saxony FG, ruling of 04.09.2024, 4 K 48/24)
