Ways between residence and place of work on more than 270 days.
June 23, 2020 | 25,00 EUR | answered by Steuerberater Knut Christiansen
In my tax return, I have indicated a total of over 270 workdays for the journeys between my home and my place of work. The tax office has requested an explanation.
As I am employed full-time by employer A1 at location S1, I was there for 220 days. I also worked for employer A2, of which I am both a shareholder and managing director, at location A2 for 75 days. Additionally, company A2 also provides services to employer A1.
Would it be advantageous to justify the journeys to S1 by stating that I mainly traveled to A2 because of A1 - due to the service provider relationship? Or would it be better to consider them separately and independently?
Good morning and thank you for using frag-einen.com!
I would like to answer your question as part of an initial consultation and taking into account the fee you have provided as follows:
In principle, you can only claim deductions for trips from home to work if you have actually made these trips in the course of your employment.
This means that if you drive to A1, trips from home to 1st place of work (work) are involved.
If you drive to A2 to perform activities for A1 as part of the service contract, trips from home to 1st place of work for the 2nd employment are involved.
However, if you first drive to A2 on a day and then drive to A1 to provide services there (as an employee of A2), this would be considered travel expenses and not trips from home to work. If A2 does not reimburse these costs, you could claim them as travel expenses in your tax return (i.e. round trip from A2 to A1).
Therefore, you should make a detailed list of all trips for the year and evaluate each trip individually to determine whether it is a trip from home to work or travel expenses. Only then can a correct statement be made.
I hope this answers your question, if not, feel free to ask additional questions free of charge.
I would like to point out that this forum cannot replace a detailed and personal tax consultation, but is primarily intended to provide an initial tax assessment. By adding or omitting relevant information, the legal assessment of your issue could be different.
Best regards,
Knut Christiansen
Tax consultant
