Travel and accommodation costs as a commuter
March 29, 2020 | 50,00 EUR | answered by Steuerberater Bernd Thomas
I work and live in Osnabrück. From 01.06 this year, I will be moving to Stuttgart with my wife and commuting weekly to work in Osnabrück. My employer is willing to cover the travel and accommodation costs. How does this work tax-wise? Do I have to pay taxes on the accommodation and travel expenses? Would it be better to receive a salary increase and cover the travel and accommodation costs myself in order to potentially deduct them later?
Thank you very much.
Dear inquirer,
I am happy to answer your inquiry based on the information provided in an initial consultation on farge-einen.com. The response is based on the information you have provided. Missing or incorrect information can affect the legal outcome.
A double household management can only be claimed for tax purposes if the reason for the double household is for professional reasons (among other requirements). If this professional reason applies to you, you can claim the additional expenses (housing costs at the place of employment, family trips home maximum once a week, if not done in the company car provided free of charge, in the first three months, lump-sum meal expenses can also be claimed) within the legal maximum amounts, deducting the employer reimbursement. With full employer reimbursement, the result is usually close to zero.
Alternatively, the commuting allowance of 30 cents per km shortest distance from home to the first place of work can be claimed. This can only be claimed for actual trips taken, with the amount capped at 4,500 € annually when using public transportation.
Overnight stays at the place of the first place of work are not deductible.
Therefore, if the professional reason exists, a double household management would be advantageous in order to claim work-related expenses minus employer reimbursement.
Best regards,
Bernd Thomas
Tax consultant
Dipl.-Kaufmann (FH) Bernd Thomas, Tax Consultant, Neustadtswall 85, 28199 Bremen, VAT ID No. DE316948369, Member of the Hanseatic Chamber of Tax Consultants Bremen, Registration Number 111705, Professional liability insurance with R+V Allgemeine Versicherung AG, Mittlerer Pfad 24, 70499 Stuttgart, Insurance sum: 250,000 euros for each individual claim; annual maximum benefit: 1,000,000 euros (for all claims in an insurance year), the professional regulations of the StBerG apply https://www.gesetze-im-internet.de/stberg/.
