The commuting allowance of EUR 0.38 now applies from the 1st kilometer.

Shortly before the end of the year, the Tax Amendment Act 2025 passed the Bundesrat after all, bringing good news for commuters:

💡 From 01.01.2026, the commuting allowance will be EUR 0.38 per kilometer between home and work (one way).

💡 The new rate applies from the 1st kilometer of distance!

Previously, employees could only claim EUR 0.38 from the 21st kilometer onwards. For the first 20 kilometers there was only 0.30 euros.

The flat rate applies regardless of the means of transportation.

Incidentally, you benefit from the increase not only as a car driver, but also if you come to work by bus, train, bicycle, e-scooter or on foot!

Example: With 220 working days per year and a distance of 10 km, you can now deduct 176.00 euros more per year as income-related expenses than before.

It's not always the shortest route that counts!

For the purposes of your statement, you usually have to state the shortest road connection between your home and your first place of work.
However, the tax office will also accept a longer route if you actually drove it and can prove that it was more convenient for you. You should take precautions to provide evidence of this: For example, keep traffic jam and road works reports that have been published for the shortest road connection.

👉 We keep an eye on tax changes for you. Do you have any questions? Please contact us:
www.wsb-berater.com/kontakt

 
#Distance allowance #Commuter #TTax change2025 #Advertising costs #TTax tip #Employee #WSB