Cancellation options for a private BahnCard 100 without double household management
June 9, 2014 | 40,00 EUR | answered by Dipl.-Kfm. Frank-Olaf Illiges
I purchased a BahnCard 100 for 3,990.00 euros in August 2012 and after one year, in August 2013, I purchased another BahnCard 100 for 4,090.00 euros. In both cases, the payment was made as a one-time payment.
The main reason for buying the BahnCard 100 is to regularly visit my minor child, who lives approximately 600 km away with his mother. Since I spent every other weekend with my child, there were approximately 90 trips in total in 2013. Note: This number is based on 4 single trips per weekend, as my son spent each weekend at my place.
I did not have a second household.
I also used the BahnCard 100 for work-related trips to my workplace on almost 200 workdays. The distance between my residence and my workplace is approximately 30 kilometers.
It should also be noted that I used the BahnCard 100 for trips during my vacation time. I estimate that I took 15 single trips during this time.
To what extent can I claim the purchase of the BahnCard 100 as extraordinary expenses? To what extent can I claim the purchase of the BahnCard 100 for trips from my residence to my workplace (Attachment N)? Can I even claim the purchase of the BahnCard 100 as a combination of costs for extraordinary expenses and costs for trips from my residence to my workplace (Attachment N)?
Best regards,
Dear inquirer,
Thank you for your inquiry, which I am happy to answer taking into consideration your input and the rules of this platform.
Please note that my response is based on the information provided, and that adding, omitting, changing details, or ambiguity in the information can alter the tax result. Please be aware that this does not replace individual comprehensive advice.
According to the consistent jurisdiction of the Federal Fiscal Court (BFH), costs related to visitation rights (e.g. expenses for trips to visit your child who lives separately from you) are not considered extraordinary burdens (BFH decision of 15.05.2012; VI B 111/11). Regardless of their amount, visitation costs are typical living expenses and therefore not relevant for income tax purposes (§ 12 No. 1 Income Tax Act (EStG)). Exceptions to this rule can only exist if the child is sick or disabled.
However, expenses for obtaining a Bahncard are generally deductible as business expenses if you regularly use the train for trips between your home and workplace. The possible private use of the Bahncard can be disregarded. The expenses for acquiring the Bahncard 100 in full amount can be deducted as business expenses in the calendar year of payment.
Since you regularly take trips between your home and workplace by train, you can claim the expenses for the Bahncard 100 as business expenses when determining your income from non-self-employed work (Attachment N).
Kind regards,
Dipl.-Kfm. Frank-Olaf Illiges
Tax consultant
Am Wieksbach 55
33378 Rheda-Wiedenbrück
Phone: 05242/4055666
Fax: 05242/4055677
Email: office@illiges-steuerberatung.de
Website: www.illiges-steuerberatung.de
