Can the travel allowance be claimed during the probationary period?
Even during a probationary period or with fixed-term employment, the statutory travel allowance applies: Journeys between home and primary workplace can only be claimed as work-related expenses at 30 cents per kilometre (from the 21st kilometre: 38 cents).
No off-site work despite probation or fixed term
The Federal Fiscal Court (BFH) has clarified that work during a probationary period or under a fixed-term employment contract does not constitute off-site work – even if it can be terminated at any time. The decisive factor is the permanent assignment to a fixed business location (§ 9 para. 4 sentence 3 EStG). Meal allowances cannot be claimed either (BFH, judgement of 07.05.2015, VI R 54/14).
Legal regulation on "primary workplace"
Since 2014, a primary workplace exists if the employee is permanently assigned to a specific workplace
- indefinitely,
- for the duration of the employment relationship, or
- for a period of more than 48 months
(§ 9 para. 4 sentence 3 EStG). This also applies to fixed-term employment (BFH, judgement of 10.04.2019, VI R 6/17).
Special case: Change of workplace in temporary employment
If an employee changes their place of work during a single (extended) fixed-term employment, the second workplace may no longer be considered the "primary workplace". In this case, travel costs may be deducted according to travel expense principles at 30 cents per kilometre travelled.
Example:
A temporary worker is initially assigned to plant Y and is later permanently transferred to plant X – within the same fixed-term employment. Since the second assignment does not apply for the entire duration of the contract, there is no primary workplace. Travel to plant X can therefore be claimed according to travel expense principles.
Note on contract extension
If a fixed-term employment contract is extended in writing – with otherwise unchanged content –, the entire employment relationship is considered as one. For tax purposes, the entire contract duration is relevant, not just the extension period.
