Ask a tax advisor on the topic of Other questions to tax advisors

Travel expenses

March 2, 2011 | 20,00 EUR | answered by Dipl.BW/SB Ulrich Stiller

I am a teacher (self-employed) and receive a mileage allowance of €0.13 from a school, I am traveling by car. I am thinking about whether it would be better to give up this money and then claim €0.30 in the tax return. Can I claim €0.17 (difference amount) in the tax return as travel expenses, or can I deduct the full €0.30?

Thank you.

Dipl.BW/SB Ulrich Stiller

Dear inquirer,

Thank you for your inquiry, which I would like to answer based on your information and in the context of your involvement in an initial consultation as follows:

As a self-employed teacher, you are engaged in a freelance activity within the meaning of § 18 paragraph 1 No. 1 EStG. You determine your profit by comparing business income with business expenses according to § 4 paragraph 3 EStG, also known as income surplus calculation.

The received travel allowance of 0.13 euros is part of your business income, while the 0.30 euros are considered business expenses, meaning you must also include the 0.30 euros as a business expense.

I hope my explanations have been helpful to you.

Sincerely,

Ulrich Stiller
Tax consultant/Diploma in Business Administration