Travel expenses and allowances
March 10, 2010 | 20,00 EUR | answered by Dipl.BW/SB Ulrich Stiller
Hello,
I started a new job on 01.01.2010. The workplace is 170km away from my place of residence.
During the training period (the first 6 weeks), my employer paid for mileage and expenses. The employer will continue to cover hotel stays at the workplace.
I would like to know:
1. How many kilometers can I claim in my tax return?
(170km x 5 days a week... or just once?) ... and how do I show this in schedule N?
2. How much can I claim for additional meal expenses?
3. Do I need to pay taxes on the paid accommodation costs as a taxable benefit, and what happens if I don't?
4. How much should be entered as a tax-free allowance in the tax card?
Thank you!
Dear user,
Thank you for your inquiry, which I would like to answer based on your information and in the context of your initial consultation as follows:
Trips between your home and workplace can be claimed as business expenses at a rate of 0.30 EUR per one-way trip within the commuting allowance for income from non-self-employment. However, this can only be claimed on days when you actually commuted from your main residence to the workplace that is 170 kilometers away. On days when you stayed in a hotel, you cannot claim the 170 kilometers as a tax deduction. The commuting allowance paid by your employer must usually be deducted from the business expenses.
If your main residence is at your current location, you can claim the following as business expenses for double household management:
Accommodation costs paid by you
Meal expenses for the first 3 months amounting to 24 euros for each full calendar day
For the first trip to the workplace, actual costs incurred or a flat rate of 0.30 euros per kilometer can be used.
For a weekly trip back to the family home, 0.30 euros per kilometer driven by car can be claimed.
Additional costs may apply depending on the individual case.
The costs paid by your employer must be deducted.
I cannot provide an exact figure for the amount of tax allowance to be entered on your tax card due to lack of detailed information.
I hope I was able to assist you in your situation.
Best regards,
Ulrich Stiller
Tax consultant
Diploma in Business Administration
