Mileage allowance for self-employed individuals without their own car.
July 1, 2013 | 25,00 EUR | answered by Dr. Yanqiong Bolik
I am self-employed and travel by train to a meeting approximately twice a month (200 km round trip). I do not have my own car.
Can I claim the flat rate of 0.30 € per kilometer, even if I traveled by train?
Can I claim the flat rate if I drive using a friend's car? How would I need to prove this?
Thank you in advance for your response.
Dear questioner,
Thank you for your inquiry, which I am happy to answer taking into account your effort and the rules of this platform.
Please note that my explanation is based on the facts presented, and that adding, omitting, changing information, or the ambiguity of the information can change the tax result. Please note that this cannot replace individual comprehensive advice.
If you travel to the meeting by train, you cannot claim the flat rate of €0.30 per kilometer, as the use of flat rate kilometer rates is only allowed for private means of transport (R 4.12 para. 2 sentence 2 EStR). If you travel to the meeting for free with a vehicle of your acquaintance, then your acquaintance incurs costs that are caused by your income generation. These costs cannot be considered as your operating expenses as so-called third-party expenses (H 4.7 [third-party expenses] EStH). In this case, you also cannot claim the flat rate per kilometer.
I hope I could help you.
If there is still any uncertainty, please feel free to use the follow-up function.
Best regards,
Dr. Yanqiong Bolik
Tax consultant
Bildstöckle 6, 70567 Stuttgart
Tel: +49 (0)711 / 2132 1815
Email: steuer@zdbz.de
www.steuerberatung.zdbz.de
