Field help:
Should a mobility premium application be submitted if the requirements are met?
If you want to apply for a mobility premium, select "yes".
In order to apply for the mobility premium, a number of requirements must be met:
- The taxable income must be below the basic tax-free amount of 11.784 Euro (single persons) or 23.568 Euro (married persons).
- The one-way distance to work must be more than 20 kilometres. Only from the 21st kilometre can the increased distance allowance of 35 cents be claimed.
- The mobility premium must be applied for along with the income tax return.
- The mobility premium is only fixed from an amount of 10 Euro.
The mobility premium is currently 14 percent of the assessment basis. The assessment basis is the increased travel allowance of 38 cents from the 21st kilometre.
However, the amount is only fixed if the mobility premium is at least 10 Euro.
If the mobility premium is claimed, the income-related expenses or business expenses deduction must be reduced by the assessment basis of the mobility premium.
