Field help:
Do you want to provide information about the mobility premium for <%0100301%>?
The application for the mobility premium must be submitted together with the income tax return.
An application is only necessary if the following conditions are met:
- Your taxable income is below the basic allowance of 12.096 Euro (single) or 24.192 Euro (married), and
- You travel at least 21 kilometres to your primary workplace or business location.
The mobility premium can be claimed as an alternative to the increased travel allowance of 38 cents per kilometre from the 21st kilometre. This applies to:
- daily journeys between home and primary workplace
- weekly family trips home in the case of dual households
The premium amounts to 14% of the relevant assessment basis, i.e. 14% of the increased travel allowance from the 21st kilometre. However, it will only be granted if the calculated entitlement is at least 10 Euro.
Note: If the mobility premium is applied for, the deduction for work-related expenses or business expenses must be reduced by the assessment basis of the mobility premium.
