The German Federal Ministry of Finance has updated its administrative instruction on the commuting allowance after an increased allowance applies from the 21st commuting kilometer from 2021.

Even without a major annual tax law last year, there were again some changes in tax law at the turn of the year.

The increased entitlement to short-time allowance for employees from the fourth month of receipt will now continue until the end of March 2022.

In its coalition agreement, the traffic light coalition has laid down many planned changes in tax and social welfare law.

The reduction of the per diem meal allowance for meals provided by the employer also applies to employees without a first place of work.

The valuation method for the benefit of use from trips with the company car between home and work cannot be changed during the year, but a retroactive change at the beginning of the year is possible.

Childcare costs cannot be deducted as special expenses to the extent of tax-free subsidies by the employer.

During semesters abroad and practical semesters as part of a second degree program, the place of work away from home does not become another first place of work.

No mileage allowance can be deducted as income-related expenses for business trips using public transportation.

Time tickets for public transportation can be taken into account in full as income-related expenses, even if the commuting allowance does not cover the purchase price due to work in the home office.