© istock / ppart
The Act Implementing the 2030 Climate Protection Programme introduced new tax regulations, including an increase in the commuter allowance (Pendlerpauschale).
Commuters who travel a long distance to work each day will particularly welcome this change.
The allowance remains unchanged at EUR 0.30 up to the 20th kilometre. From the 21st kilometre onwards, however, the allowance is increased to EUR 0.35 for the years 2021–2023, and to EUR 0.38 for the years 2024–2026. The increase in the commuter allowance is initially limited until 31 December 2026; thereafter, the rate of EUR 0.30 per kilometre of distance may apply as before.
Due to the CO2 pricing, petrol will become more expensive in the future. At the same time, commuters benefit from the increased distance allowance, provided their commute exceeds 21 kilometres. The increase is primarily intended to relieve commuters in rural regions, as they often have no option to switch to public transport.
Frequently asked questions
Frequently asked questions
What is the commuter allowance from 2021 onwards?
From 2021, the distance allowance remains unchanged at EUR 0.30 per kilometer for the first 20 kilometers. From the 21st kilometer onwards, it increases to EUR 0.35 for the years 2021 to 2023 and to EUR 0.38 for the years 2024 to 2026.
Until when does the increased commuter allowance from the 21st kilometre apply?
The increase of the distance allowance from the 21st kilometre onwards is limited until 31 December 2026. After that, the previous uniform rate of EUR 0.30 per kilometre of distance could apply again, unless a further statutory extension is enacted.
Who benefits most from the increase in the commuter allowance?
Commuters with long journeys to work of more than 20 kilometres benefit most from the higher allowance. The aim of the rule is to provide relief in particular for commuters in rural regions who often have no public transport alternatives.
Why was the commuter allowance increased as part of the 2030 Climate Protection Programme?
The increase was introduced to offset rising fuel costs caused by CO2 pricing. As petrol and diesel become more expensive, commuters with longer journeys to work are to receive tax relief through the higher distance allowance.
Does the increased flat rate apply from the first kilometre of the commute?
No, the increase only applies from the 21st distance kilometre onwards. For the first 20 kilometres of the one-way distance between home and primary place of work, the rate remains at EUR 0.30 per kilometre.