How can I correctly declare my commuter allowance?
January 26, 2022 | 50,00 EUR | answered by Ralf Otten
Dear tax advisor,
My name is Georg Peters and I work in my company every day, which is located 50 kilometers away from my place of residence. So far, I have included my commuter allowance in my income tax return, but I am unsure if I have done this correctly. I have heard that there are some pitfalls in this regard and I want to make sure that I am not making any mistakes.
Currently, I include the simple distance allowance in my tax return, as I drive to work by car. However, I wonder if I can also include other means of transportation such as public transport or bicycle costs in my commuter allowance. Additionally, I am unsure if I should state my actual travel expenses or if the allowance is sufficient.
Furthermore, I wonder if I can also claim the costs of accommodation or meals during my business trips as part of the commuter allowance. These costs occur regularly for me, as I am occasionally on business trips overnight.
I would be very grateful if you could help me correctly include my commuter allowance in my income tax return. Are there any specific forms or evidence that I need? What information is important to avoid any issues with the tax office?
Thank you in advance for your assistance.
Kind regards,
Georg Peters
Dear Mr. Peters,
Thank you for your inquiry regarding the commuter allowance in your income tax return. It is important that you provide this information correctly to avoid any issues with the tax office. I will be happy to explain to you in detail how you can do this properly.
First and foremost, it is important to know that the commuter allowance applies only to trips between your residence and your place of work. The standard distance allowance is currently 0.30 euros per kilometer. So, if you travel 50 kilometers to work daily, you can claim 50 kilometers x 0.30 euros = 15 euros per workday as a commuter allowance.
You can generally include all costs for trips to work using various modes of transportation such as a car, public transport, or bicycle in your commuter allowance. However, it is important that you provide the actual distance traveled and keep the corresponding evidence. This could be fuel receipts, tickets, or a mileage log.
Regarding costs for accommodation or meals during business trips, these cannot be claimed as commuter allowance. These costs fall under travel expenses and must be separately declared in the tax return. Generally, you can claim flat rates for additional meal expenses and accommodation costs.
To correctly indicate your commuter allowance in your income tax return, you do not need any special forms. You can simply provide the relevant information in Annex N of your tax return. It is important that you fully and accurately disclose all relevant information about your trips to work and the costs incurred.
I hope that this information has been helpful to you. If you have any further questions or need assistance, please feel free to contact me.
Best regards,
Ralf Otten
