Treatment Car Allowance Fuel card Home-Office actual vehicle expenses
I am employed by an employer whose office is 300km away from my residence and I usually work from home. Approximately every 2 weeks, I am at the headquarters for 2-3 days. In the employment contract it states "Place of work is xxx (company headquarters) or Home Office". I receive a monthly Car Allowance of 800 euros and the company provides a fuel card. Both amounts are shown as a taxable benefit in the salary statement and taxed accordingly.
I am now wondering how, considering that the home office is probably not considered the primary place of work (I do not know if the employer has made a note internally as the primary place of work in the context of the changes as of 1.1.2014.... nothing has been communicated to me...) - how should I/can I make the correct consideration in my income tax return to receive the highest possible refund from the tax office. It is important to know if I can claim trips to the company headquarters as business trips or as trips between home/workplace (I keep a travel log). The actual percentage of private trips is relatively low.....
Typical travel behavior to the employer:
Commute 300km, often arriving in the evening directly at the hotel. Then for 2-3 days, about 5km distance each between hotel and company, then back 300 km in the evening.
My questions:
1. Can I reduce the proportion of business (and home-workplace if necessary) for both the Car Allowance and the fuel card in the tax return? Ideally, only about 15% would be actual private km - if the trips to the company headquarters are NOT business trips, then the trips would probably be 40% purely business in nature....
2. I assume that I cannot simply use the fuel receipts as costs, as the employer has already taxed me on the amount and it could be considered as salary?
3. Can I deduct the leasing rate of my private vehicle (10,000 euros one-time payment) for tax purposes?
4. Can I only deduct trips to the workplace at 0.3 euros per distance km? And then also from the hotel to the workplace?
What else should I consider to achieve the greatest financial advantage?
