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commuter allowance

December 25, 2021 | 39,00 EUR | answered by Steuerberater Knut Christiansen

Hello, I have a question regarding commuter allowance or travel expenses to the workplace. I am employed as a driver. My employer is located 50km from my home. My employer "subcontracts" me permanently to the same freight forwarder; throughout the whole year. This freight forwarder is 35km from my place of residence. The truck, on the other hand, is parked at a public location in the industrial area, which is 25km from my home. So, I drive 25km daily to the truck in the commercial area, get into the truck, and drive 10km to my loading point with the truck. (This time is compensated as working time.) Which costs can I claim as travel expenses in my tax return??? Commuter allowance for the 25km to the truck; 30 cents/km driven distance for the 35km to the loading point, or commuter allowance to the actual company headquarters for 50km, even though I am never at the office??? Thank you for your answer(s).

Steuerberater Knut Christiansen

Hello and thank you for using frag-einen.com!

Regarding your question, I would like to provide the following feedback:

If you typically drive to the industrial area daily to take over the truck (employer collection point), only those trips should be considered as trips from home to your primary workplace. You can claim up to 25km within the mileage allowance.

I hope this answers your question, if not, please feel free to reach out again.

Best regards (and Merry Christmas)

Knut Christiansen
Tax consultant