According to a recent ruling by the BFH, Az. VI R 29/13, the commuter allowance of EUR 0.30 per kilometre covers all running vehicle costs for trips between home and the workplace. The court held that repair costs of approximately EUR 4,200 incurred due to misfuelling a car are not additionally deductible as work-related expenses, but are covered by the commuter allowance. It remains to be seen whether accident costs incurred on the way to work will likewise no longer be recognised for tax purposes in the future.
Frequently asked questions
Frequently asked questions
What does the commuter allowance of EUR 0.30 per kilometer cover?
According to the BFH, the commuter allowance covers all ongoing vehicle costs for trips between home and the primary place of work. This includes, in particular, fuel, insurance, maintenance, and repairs. Claiming these costs additionally as work-related expenses is therefore generally not permitted.
Are repair costs after misfuelling deductible as work-related expenses?
No. The Bundesfinanzhof ruled in case VI R 29/13 that repair costs resulting from misfuelling on the way to work are not additionally deductible as work-related expenses. Such costs are deemed covered by the commuter allowance (Entfernungspauschale), even where they amounted to around EUR 4,200 in the specific case.
What are the consequences of the BFH ruling VI R 29/13 for the deductibility of accident costs?
Although the ruling only concerned repair costs after misfuelling, it raises the question of whether accident costs incurred on the commute to work will also no longer be additionally deductible in the future. Until now, extraordinary expenses such as accident costs were recognised in addition to the flat-rate allowance. Whether this practice will be continued remains open after the ruling.
What does the offsetting effect of the commuter allowance mean for employees?
Due to the offsetting effect, employees generally cannot claim any additional actual vehicle costs beyond the flat rate of EUR 0.30 per kilometer of distance. Even unexpected and high expenses related to the commute to work are, in principle, covered by this allowance. However, a careful case-by-case review remains advisable, particularly in the event of accidents.