exemptions from the requirement of the brief can be made of the route most of the driving then claims that if the long connection “is obviously convenient”. The “info service law and taxes” of LBS relying on a judgment of the Federal fiscal court points.
The Federal fiscal court, the highest German tax court had to decide in the following case: A taxpayer claimed in his income tax return a simple travel distance of 69 kilometers. The financial officials tested after and came to the conclusion that Only 55 kilometers should be taken into account. Because this distance corresponds to the shortest connection between place of residence and place of work.
BFH rejects the argument of the financial officers
The Federal Finance court had to define for its judgment, what are the exact rules for the commuting allowance shall apply. So, the question is: Is the calculation of commuter allowance, always just the mere mileage a factor? This is the view the tax office has stated in its rejection.
The judge user types this view in its judgment (Az. VI R 19/11). You are quite aware of situations in which for workers “longer, but in time, more favourable transport connections” vis-à-vis. This can be Quick or ring roads, as the LBS-info-service reported.
This applies in the case of the Commuter
Who commutes daily between home and the first place of work, can the cost per distance rates (per Kilometer of EUR 0.30 for the way back) tax bill. This applies regardless of which mode of transport (e.g. car, train, bike, rider) the professional uses.
number: , The Treasury granted the deduction in the case of a 5-day working week, 230 days a year, in the case of a 6-day week for 280 days of driving. The claim is for a ride on the day. This shall also apply if multiple trips are incurred in the day to work.
distance: The professional must always begin, only the shortest connection in the calculation. Decisive is the road that must be traveled by a Car with more than 60 km/h. This also applies to moped riders.
diversions: Longer detours are permitted on an exceptional basis, if the track is obviously a convenient and commuters, this actually also regularly uses.
ceilings: The deduction of the flat-rate distance allowance is 4500 Euro per year. Exception: Anyone can makes use of the own Car and the driving performance with workshop invoices to receipts, shall be entitled to deduct higher amounts. The same applies for train driver, the higher actual cost of via rail ticket to prove.
accidents: With the removal of lump sum in lieu of all of the costs. The exception Happens on the way to work an accident, the cost of expenses (such as repair) in addition, as the advertising costs are deductible.
“Rigid rules impractical,”
However, the judges noted: Ultimately, leave the admissibility of a deviation from the shortest route, only decide on an individual basis. Rigid rules are not in such cases, impractical.
Thus disagreed with the reasoning of the tax office. The officials had argued that only from a time saving of at least 20 minutes per journey, the employee should choose the longer path. Your tax return in 30 minutes
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