If you had to bear a share of the costs for the collective transport, you can claim this amount with proof. The travel allowance is not applicable here.
In 2021, the Federal Fiscal Court made a groundbreaking decision on the subject of "journeys to the meeting point". It states: If the meeting point is not typically visited on a daily basis, the journeys there can be deducted at business travel rates and not just with the commuter allowance (BFH ruling of 19.4.2021, VI R 6/19). In the underlying case, a construction machine operator was often deployed on multi-day remote construction sites. According to the BFH, this does not constitute a typical daily visit to the employer's meeting point. Consequently, the costs to the meeting point are to be considered at 30 cents per kilometre driven.
Recently, the Mecklenburg-Vorpommern Finance Court ruled that there are no journeys to the meeting point if a furniture fitter parks the company lorry at the roadside or in a - changing - public car park after work, drives home with his own car, and takes over the lorry again the next morning (judgment of 1.9.2022, 2 K 104/19).
