Ask a tax advisor on the topic of Income tax return

Further training: Lump sum for travel expenses in carpool

April 3, 2012 | 25,00 EUR | answered by Michael Herrmann

Hello,

In 2011, I attended a training course in Berlin, which was 300km away. I usually spent 2 days there every 2 weeks. I shared the journey with 2 "fellow students" and we formed a carpool, so I drove my own car every 3rd time.

Can I also claim the flat rate travel expenses (full km round trip) for the journeys as a passenger for tax purposes?

Thank you and regards.

Michael Herrmann

Dear inquirer,

First of all, thank you for your inquiry, which I would like to answer based on the information provided and in the context of your commitment to an initial consultation. The response is based on the facts presented. Missing or incorrect information about the actual circumstances can affect the legal outcome.

No, unlike trips between home and workplace, for which the commuting allowance applies regardless of the actual effort, only your own expenses are deductible for travel costs. So only the trips that you actually pay for are deductible. The same would apply if passengers reimburse you for the costs or if you pay a fee as a passenger. The distribution of expenses is done through alternating trips, resulting in the same outcome.

I hope that these explanations have given you a sufficient overview of the situation in the context of your commitment and this initial consultation.

Sincerely,

Michael Herrmann
Dipl.-Finanzwirt (FH)
Tax advisor