When you can declare a longer distance for the distance allowance.

Do you commute to work?

You can then deduct a commuting allowance of EUR 0.30 per kilometer as income-related expenses (EUR 0.38 from the 21st kilometer). Each full kilometer of distance between your home and your first place of work counts - i.e. the one-way distance.

As a rule, the tax office only accepts the shortest road connection between the home and the first place of work as the distance. But ...

Time beats distance

Exceptionally, you may also deduct a longer route if it is obviously more convenient - and you actually use it. To do this, you must prove to the tax office that the longer route will save you time.

You should therefore take good precautions with regard to evidence!

Is the shortest route to work for you because of
🚧 Construction sites
🚙 Traffic jams
⛔ Blocking or
️ Longer-term detour
unacceptable, document the traffic chaos (e.g. via screenshots, photos or newspaper articles).

You are entitled to the lump sum regardless of how you get around. You will also receive it if you use the bus, train, bicycle or e-scooter - or simply walk.

As of 01.01.2026, the distance allowance is to increase to 0.38 km from the first kilometer.

👉 Do you have any questions and are you looking for a competent tax expert? Get in touch with us.
We at WSB will be happy to assist you and help you with your tax questions and concerns:
www.wsb-berater.com/leistungen

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