Commute to work from primary residence.
August 26, 2013 | 40,00 EUR | answered by Steuerberater Thomas Textoris
Dear Sir or Madam,
I am self-employed and have been conducting a recognized double household management with a commute to my primary residence of approximately 600 km every Friday, and a commute to the workplace every Wednesday morning for several years. Since last year, I have been driving directly from my primary residence to the workplace for work (without first going to the second residence). This raises the question for me whether this 600 km commute can be claimed as a work-related expense in my tax return, and whether there are already corresponding rulings on this matter.
Thank you in advance for answering my question!
Dear questioner,
In the context of an initial consultation and considering the regulations of this forum, I would like to answer your question regarding your fee.
Expenses for trips between your residence and regular workplace are generally calculated at 0.30 € for each full kilometer of distance between your residence and regular workplace according to § 4 (5) No. 6 in conjunction with § 9 (1) No. 4 EStG.
Trips from the further residence (main residence) to the workplace can be considered if the main residence is the center of your personal interests and is not only visited occasionally according to § 9(1) No. 4 S. 6 EStG.
A weekly trip home indicates regularity. Determining the center of your personal interests is not always simple.
If you are married, the center is clearly where your family resides. For unmarried employees, the center of personal interests is where the closest personal relationships exist. Personal relationships can be expressed particularly in ties to individuals, such as parents, fiancés, friends, and acquaintances, but also in club memberships and other activities.
I assume that your center is at your main residence; otherwise, a double household would not be recognized.
Therefore, you can take into account the expenses for trips from your main residence to the workplace.
Sincerely,
Thomas Textoris
Tax consultant
