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Declaration of travel expenses by public transport in attachment N when the employer moves within a month.

June 14, 2018 | 50,00 EUR | answered by StB Steffen Becker

Dear tax consultant,

At the middle of June (on the 15th), we will be moving to a new office building. I have an annual public transportation pass that is also valid for the journey to the new office building, so I do not need an additional pass for a different fare.

In the tax return in Annex N, I will specify the old and new office buildings with the periods in which I worked in each office (1.1.-14.6. and 15.6.-31.12.) - the exact number of workdays will be determined next year. My question is how to determine the price of the annual pass - for full months it is clear, as the price is also deducted monthly (60.20 EUR/month), but what amounts should I use for June for the two office buildings?

Thank you!

Best regards,

StB Steffen Becker

Dear questioner,

Thank you for your inquiry. I will answer this as part of an initial consultation based on the information you provided. Missing or incorrect information can affect the legal outcome.

Regardless of the mode of transportation you use, you can deduct the commuter flat rate of 0.30 € per kilometer (one-way) to your workplace per working day.

If the costs for your public transportation tickets are higher, you can deduct them by entering the total costs incurred in the year in section N (codes 114, 134, 154, 174).

I hope this information helps you.

Sincerely,
Steffen Becker
Tax advisor