GlossaryTravel expenses

First place of work

What the first place of work is, how it is determined and why it decides whether travel expenses may be reimbursed tax-free.

Determined by the employer
Otherwise time criteria
At most one per employment

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The first place of work (erste Tätigkeitsstätte) is the fixed business facility to which an employee is permanently assigned, for example the employer’s office. Until 2013, it was called the regular place of work. It is the point of reference for travel expenses: only for work outside the first place of work and the home can travel costs, additional meal expenses and accommodation costs be reimbursed tax-free as travel expenses.

How is the first place of work determined?

Primarily, the employer decides. It can determine the first place of work in the employment contract or by another instruction. The assignment must be permanent. This is the case if it applies indefinitely, for the duration of the employment or for more than 48 months.

If there is no such assignment or it is not clear, time criteria apply. The first place of work is then the place where the person is permanently expected to work

typically every working day, or
two full working days per working week, or
at least one third of the agreed working time.

There is at most one first place of work per employment. If several places meet the criteria, the employer determines which one it is. If it does not, the place closest to the home applies. The home office is not a first place of work.

Difference to other places of work

All other places where someone only works temporarily count as work away from the workplace. Only for these are there per diems, in Germany €14 or €28 per day. Journeys between home and the first place of work, on the other hand, are not travel expenses, and neither are accommodation costs at the first place of work (except for double housekeeping). They can only be claimed with the distance allowance in the tax return.

What it means for the self-employed

For the self-employed and freelancers, there is no first place of work within the meaning of wage tax law. It is replaced by the permanent place of business, for example their own office or practice. Journeys to customers, project locations or trade fairs are then business trips with the corresponding travel expenses.

First place of work in the travel expense report

Spesenfuchs helps you record and settle journeys, receipts and allowances for every assignment away from the workplace completely. You do not settle journeys to the first place of work there, because they are not travel expenses.

Legal basis and sources: § 9 (4) EStG, BMF letter on travel expense law

How Spesenfuchs helps

Related features for the first place of work

CalculateJourneysEnter start and destination, kilometres and reimbursement are calculated.CalculatePer diems by countryStatutory daily and overnight allowances for every destination.CalculateMealsMeals provided reduce the meal allowance automatically.CaptureStopoversSeveral stops in one trip, allowances for each location automatically.CalculateIndividual flat ratesCreate your own expense groups and increase or reduce allowances.CalculateLegally up to dateSpesenfuchs applies changes in travel expense law automatically.

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