Trips to Different Worksites and their Deductibility

Is your work place "anywhere"? Of course you want to deduct the costs from and to work but what about this "Pendlerpauschale (commuting allowance)"? The BFH informed us about what counts in its judgment of December 18, 2008 (re VI R 39/07).


>Dmitry, a construction worker, was assigned by his boss to work at different construction sites that were up to 45 km from home during 2004. Clever as he was, he considered all travels with their full distance in his return for 2004. The tax office, in all its bureaucracy, upset Dmitry's intention. It only accepted mileage for distances up to 30 km from home, the flat amount according to §9 I cl. 3 no. 4 EStG. This was a great loss for him in tax deductions.

After vainly contesting the tax office's decision, he went to court. In court, the tax office argued that all of Dmitry's travelling costs to a site within a 30 km radius were limited to the statutory amounts. and all travels beyond this radius could be deducted in full. The Finanzamt argued that this was ruling case law.

The court considered Dmitry to be right. When an employee has ever changing workplaces then the commuting allowance is not applicable. This means that all costs can be deducted from an income in as much as they have been incurred. Previous ruling case law to this legal question has been given up because the previous precedences contradicted the system of the law. It is to be differentiated between trips to (and from) a regular working site and from (and to) constantly changing workplaces. Both situations cannot be treated equally.


This shows that trips between a regular working place and home are limited to € 0.30 / km and € 4,500 p.a. while trips to a job with constantly changing worksites are not limited.


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