Field help:
Enter here the number of kilometres for the simple distance (only one way) between home and a place of work; the legislator understands this as the shortest available route.
A longer route will only be recognised by the tax office if the route is obviously more convenient and is actually used regularly. This is the case if the destination can be reached faster and more punctually despite the longer distance.
The travel allowance covers all vehicle costs, including garage rental, parking fees, repair costs and tolls.
Accident costs that you had to bear yourself could previously also be claimed as "Other income-related expenses" if the accident occurred during the trip between home and your primary place of work. However, the question of whether accident costs are still deductible is controversial. The Federal Fiscal Court does not allow a deduction; it is currently questionable whether the tax authorities will apply the ruling. We recommend claiming the costs until further notice.
Determine distance with Google Maps:
- Click on the button to determine the distance with Google Maps.
- If you have already entered your address and the address of your employer, these details will automatically be used to determine the distance.
- Otherwise, enter the start address (apartment) and destination address (employer).
- If the suggested route does not correspond to the actual route, you can change the route in the map by dragging it.
- Click the [Apply] button to apply the determined value to the "Simple distance" field.
Decimal places in the kilometre data are rounded down according to the legal requirements for the travel allowance. In tax law, this is often rounded up in your favour, unfortunately, the legislator does not allow this with the travel allowance.
