The deductible additional travel expenses include, for example,
Expenses for journeys at the place of the off-site work,
Parking fees,
Motorway, toll or ferry fees,
Expenses for luggage transport and storage,
Expenses for professional telephone calls and in the case of a one-week stay abroad, also for a 15-minute private telephone call as with double household management (BFH judgement of 05.07.2012),
Entrance fees for professional events,
Contributions to baggage and accident insurance limited to off-site work,
Accidental damage due to off-site work,
Costs for internet access in the hotel,
Costs for a pilot trolley (Tax Court Hamburg dated 23.05.2011, 6 K 77/10 ).
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