Even if your employer bases the calculation of the taxable benefit on the shortest route, you may still declare a longer route in your tax return if it is more favourable and you use it regularly.
For journeys between your home and primary workplace, you must pay tax on an additional value on top of the private usage value of 1 percent of the list price. This amounts to 0.03 percent of the list price per kilometre of distance for commuting each month.
In return, you may then, like any employee, claim the travel allowance of 0.30 Euro / 0.35 Euro per kilometre of distance as income-related expenses. If your employer taxes the taxable benefit for the company car at a flat rate of 15 percent, you must deduct the monthly flat-rate taxed amount from your income-related expenses and can only deduct the remainder as income-related expenses.
Even if the employer has only used 180 days for the calculation of the benefit for simplification purposes, you can, for example, claim 220 days when deducting income-related expenses.
