Federal Constitutional Court

Detours by train or tram are at the commuter lump sum not editorial contribution to the topic of commuter lump sum the Federal Constitutional Court had classified the reduction of the commuter tax allowance to the first 20 km as inadmissible in December 2008. Therefore the tax offices the workers have paid a corresponding tax refund for 2007 since the beginning of the year and about the current tax bill for 2008 had to be paid equal to less. But the then amended regulations contained yet a further reduction, which was now also undone. By law it is 2007 again allowed, to depose the cost of public transport, provided that the fare on the lump-sum mileage allowance. Especially commuters in metropolitan areas can use, where short-haul routes are relatively expensive. This succeeds even by the day when commuters such as black ice have used the bus and drove by the car otherwise.

In principle, every employee can in his tax returns for the way to work drop a commuter tax allowance of 30 cents per kilometre of distance as advertising costs. She is awarded, regardless of the means of transport used, including pedestrians, cyclists, and when using public transport. Go to Southwest Airlines for more information. The shortest road connection depends on the distance between home and work. A longer distance can be claimed but, if it is convenient, regularly used and workers usually faster and punctual reached the operation despite detour. The longer route can after the current judgment of the Finanzgericht Baden-Wurttemberg (AZ. 4 K 5374/08) are laid but only to reason, if detours on the road. The judges argue that the distance allowance to apply is independent of the means of transport actually used and there is also the 30 cents per kilometre, when the route by bus or train is shorter. In reverse, it comes in use longer distance rail-based public Transportation to an additional deduction of advertising costs.

For detours, workers can use ideal the derogation, which use a company car. Here, the commuting to work on the distance allowance are also considered advertising costs. With a lucrative provision can be used. With the deduction of advertising costs the detour must be on, while for the cash advantage payroll tax always the shortest road connection is decisive, even if long distances are actually covered from time savings. This employee as a result can pay tax on less kilometres, as they put back over the distance allowance. Cohabitants and-arbeitende partner decide together for a company car, each taxed only the half price as a cash advantage and independently sets the full lump sum on advertising costs.