Is it possible to switch between different places of work? A change between different places of work within a company's premises always leads to a new place of work and thus to a new three-month period if these are attributable to different "clients". This applies even if the places of work are located in close proximity to each other.
How are the journeys to the first place of work deductible? Only journeys to the first place of work are deductible at the commuter flat rate, all other journeys at the business trip flat rate or at the actual costs.
How does the employer determine the place of work?
The employer determines the "first place of work" on the basis of stipulations, instructions and orders under labor or employment law. Of course, employers and employees are often bound to certain requirements due to labor law, collective bargaining law or internal company regulations.
How long does a professional activity at a place of work away from home last? 54) states in this regard: "A professional activity at the same place of work only exists if the employee works at this place of work at least three days a week. The three-month period therefore does not begin as long as the place of work away from home is not visited on more than two days a week."
What are the requirements for a first place of work in Frankfurt? According to the temporal delimitation, 2 operational facilities of the employer fulfill the requirements for a first place of work. Due to the clear determination of the employer, the employee has his first place of work in Frankfurt.
Good to know: Even if you work at different locations in an employment relationship, there is only one first place of work. With several jobs, however, you can have several first places of employment. It should be noted, however, that the home office can never be a first place of work.
How does the employer determine the first place of work? As a rule, the employer determines the employee's first place of work in the employment contract. The employer may also determine the first place of work on the basis of work schedules, protocols or internal guidelines.
How does the legislator define the first place of work? For this reason, the legislator defines the first place of work as the fixed place of business of the company in which the employee is managed as such. Aircraft, ships or vehicles do not fall under the term first place of work.
The term "first place of work" is derived from Section 9 (4) EStG. According to this, the first place of work can be any stationary operational facility of the employer, an affiliated company (Section 15 of the German Stock Corporation Act) or a third party designated by the employer to which the employee is permanently assigned.
What is a place of activity? The place of work is a fixed place of business separate from the home. Stationary business facilities can be: Construction containers which, for example, are permanently connected to the ground on a large construction site and in which, for example, construction offices, recreation rooms or sanitary facilities are located.
The first place of work is always to be assumed if the employee works at a fixed operating facility of the employer, an affiliated company pursuant to Section 15 of the German Stock Corporation Act (AktG) of a third party designated by the employer,
How is the assignment to a first place of work determined? The assignment to a first place of work is determined by the service or labor law stipulations as well as the agreements and instructions filling these out. I. e.
First place of activity and study abroad. First place of work and study abroad According to Section 9 (4) sentence 8 EStG, the following applies: 8 The first place of work also includes an educational institution that is attended outside of an employment relationship for the purpose of full-time study or a full-time educational measure;
The determination of the first place of work is primarily determined by the employer within the scope of his right of direction and thus serves to standardize travel expense reimbursements under labor law and tax law.
The new regulations effective from January 1, 2014 are the legal definition of the first place of work, which replaces the regular place of work. The employee may have a maximum of one first place of work per employment relationship, if applicable.
The determination of the first place of work is thus primarily the responsibility of the employer within the framework of his right of direction. It is therefore up to the employer to assign to each employee the first place of work that best meets these requirements, in accordance with the employer's operational needs and the options available under tax law.
The employee's expenses for travel from home to work are deductible income-related expenses that can be recognized at the flat rate for travel expenses (EUR 0.30 per kilometer).
What are the costs of a trip between home and work? Travel between home and work: full or half distance allowance? Even if you are only allowed to charge for the one-way trip: The full distance allowance of €0.30 per kilometer always covers the cost of two trips a day - one outward and one return.
As a lump-sum compensation for the employee's expenses for travel between home and work, a travel allowance of € 0.30 per full kilometer (one-way - shortest, most convenient connection) is granted for each day on which the employee travels to the workplace.
This is why you can claim travel between home and work as income-related expenses in your income tax return via the so-called commuting allowance. Here you can read what you need to bear in mind from a tax perspective and what rules apply, for example, to carpooling.
If several locations meet one of the requirements, the nearest location is the first place of work. If, according to the previous criteria, there is no first place of work elsewhere, the employee does not have one. As a result, each trip can be taken into account as a so-called business trip at 0.30 euros per kilometer driven.
Travel to professional courses, classes or seminars that you attend in addition, i.e. outside of your educational relationship, is always deductible as travel expenses. There is no flat-rate number of working days that you can declare on your tax return as a student.
How to deduct travel expenses to the university? Every student and trainee can deduct their travel costs to university, vocational school or job from their taxes. Either with 30 cents per kilometer for a one-way trip, which is the distance allowance, also called commuter allowance.
What are travel expenses for professional training? Further training: Travel expenses for professional training are deductible at a rate of €0.30 per kilometer driven. Work equipment: Travel by the employee, for example to buy a desk used for work purposes or specialist literature, can be deducted as income-related expenses at €0.30 per kilometer driven.
Which trips are tax deductible? Employees can still deduct the following trips for tax purposes in addition to their daily commute to work: Extraordinary expenses: Travel costs to the doctor are deductible at €0.30 per kilometer driven. Double budgeting: For the first and last trip to the beginning and to the
How can travel to the interview be deducted? Job application: Travel to a job interview can be deducted at €0.30 per kilometer driven. Moving: Travel expenses for a job-related move are deductible at €0.30 per kilometer driven. Travel for the search for and inspection of the new home may also be deducted.
In the absence of an express legal basis, the employee has no claim against his employer for reimbursement of the costs of travel from his home to his first place of work. These are part of the employee's private life.
In the case of travel expense reimbursement, employees receive a payment as compensation for the costs incurred during a business trip. However, there is no general right to reimbursement of these costs. Read what you should look out for as an employee. Are you in dispute with your employer? We can help you. >>
If the external assignment at the same place of work lasts longer than 48 months (four years), a monthly maximum limit of € 1,000.00 applies to the deduction of income-related expenses or the tax-free reimbursement by the employer for the accommodation costs (Section 9 (1) sentence 3 no. 5a sentence 4 EStG).
How long does a break in professional activity last? An interruption of the professional activity at the same place of work leads to a new start of the three-month period if it lasts at least four weeks (Section 9 (4a) sentence 7 EStG). The reason for the interruption is irrelevant; only the duration of the interruption counts.
At least four weeks' absence from the place of work away from home (R 9.6, para. 4, sentence 4 LStR), the place of work away from home is not visited more than one or two days a week (R 9.6, para. 4, sentence 1 LStR).
If the place of work away from home is not visited on more than one or two days a week, the three-month period does not apply.
A professional activity at the same place of work only exists if the employee works at this place of work at least 3 days a week. The three-month period therefore does not begin as long as the external place of work is not visited on more than 2 days per week.