With the distance allowance, unofficially also called commuter allowance, you can deduct 0.30 euros from your tax for each full kilometre of travel between your home and your first place of work as a one-way trip. Supporting documents are not required for this purpose.
From 2021, a higher distance allowance will apply to commuters from the 21st distance kilometre:
- for the year 2021: 0.35 euros and
- from 2022 to 2026: 0.38 euros.
The distance allowance is regulated by law in the Income Tax Act (§ 9 para. 1 to 4 EStG).
The increased distance allowance is granted by the tax office because the introduction of a CO2 price from 2021 will lead to higher fuel prices. This is a particular burden on drivers who have longer trips to work.
Attention: No changes in travel expenses!
Nothing changes with regard to travel expenses. In 2022, 0.30 euros per kilometre driven can still be reimbursed tax-free or deducted as income-related expenses in the tax return.