How do I enter travel expenses correctly if the number of my working days changes?
Enter travel expenses correctly when workdays change
If the number of your workdays per week changes during the year, you should allocate the travel expenses accordingly in your tax return. Here is an example of how to make the entries:
1. Record the different work periods
If you had a 5-day week and later a 6-day week in one year, you should create two entries for the travel expenses:
- Period with 5-day week:
- Distance: 15 km, Workdays: 115 days, Note: 5-day week
- Period with 6-day week:
- Distance: 15 km, Workdays: 140 days, Note: 6-day week
2. Commuter allowance
The commuter allowance is 30 cents per kilometre. Higher rates apply from the 21st kilometre:
- 2021: 35 cents from the 21st kilometre
- Since 2022: 38 cents from the 21st kilometre
3. Specify holiday and sick days
To record the commuter allowance correctly, the actual workdays must be specified. The tax office may also request holiday and sick days.
4. Home office and employer's certificate
If you worked from home, you can claim 6 Euro per day as business expenses (max. 1.260 Euro per year). In this case, no travel expenses may be entered. In many cases, an employer's certificate confirming the workdays is also required.
5. Non-detection limits of the tax offices
The tax offices accept the following journeys without proof:
- 5-day week: 220 to 230 journeys
- 6-day week: 260 to 280 journeys
These non-detection limits are not legally binding. They are only for guidance, and there is no legal entitlement for the tax office to automatically accept them.
