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(2025) What is "collective transport"?

Dieser Text bezieht sich auf die Steuererklärung 2025. Die aktuelle Version für die Steuererklärung 2024 finden Sie unter:
(2024): What is "collective transport"?

If you were transported free of charge or at a reduced rate by your employer to the first place of work / meeting point / extensive work area (collective transport), you cannot claim a travel allowance for the distance of the collective transport.

However, if you paid a fee to your employer for the collective transport, please enter the expenses under "Other income-related expenses".