Reimbursement of costs for train tickets or Bahncard 100 for commuting to work by the employer.
March 17, 2017 | 50,00 EUR | answered by Oliver Burchardt
I work 475 km away from my main residence and have a secondary residence at my workplace. On 44 weekends, I travel to my main residence where my family lives.
So far, the employer reimburses me € 142.5 per family trip, calculated as 475 km x € 0.30/km. That amounts to a total of € 6,270.00 per year for 44 family trips. However, this does not cover the vehicle costs by far, which is why I am considering using the train. A second-class ticket would cost € 282.00 without a discount, and with a Bahncard 50, it would only cost € 141.00, totaling € 6,204.00. Additionally, there is the option to purchase a Bahncard 100, which currently costs € 7,090.00 per year in first class and € 4,190.00 in second class.
Now my questions:
1. Can the employer still reimburse the distance allowance for family trips if I travel by train?
2. Can the employer reimburse the actual costs of the train tickets for family trips?
3. Can the employer reimburse the cost of a Bahncard 100?
Dear questioner,
Thank you for your inquiry, which I am happy to answer as part of an initial consultation.
1. Your employer can continue to pay the commuting allowance tax-free according to § 3 No. 16 EStG.
2. Even if I appear very meticulous here: Your employer can of course reimburse you the full costs of the home journeys, but the part that exceeds 0.30 € per kilometer is subject to income tax.
3. As with 2: He can do that, but there may be tax consequences. The Bahncard 100 may usually only be provided to you without further tax implications if you use it for business purposes at least up to the invoice amount. If not, you must pay tax on the remaining amount as a taxable benefit. Of course, it could be argued that the reimbursement of the Bahncard should be considered as a cost reimbursement for the family journeys and therefore remain tax-free. This should work if it is clearly documented that this reimbursement is made in accordance with § 3 No. 16 EStG.
Best regards,
Oliver Burchardt
