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.
You can also 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.
