{"id":10625,"date":"2019-03-25T09:27:11","date_gmt":"2019-03-25T08:27:11","guid":{"rendered":"https:\/\/tunal-stb.de\/favorable-treatment-of-the-use-of-public-transport-also-for-cabs\/"},"modified":"2023-07-21T09:35:54","modified_gmt":"2023-07-21T07:35:54","slug":"favorable-treatment-of-the-use-of-public-transport-also-for-cabs","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/favorable-treatment-of-the-use-of-public-transport-also-for-cabs\/","title":{"rendered":"Favorable treatment of the use of “public transport” also for cabs"},"content":{"rendered":"

Favoritism
\n<\/strong><\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”\u201e\u00d6ffentlicher Verkehrsmittel\u201c auch f\u00fcr Taxis” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator css=”.vc_custom_1547462534290{margin-bottom: 20px !important;}”][ultimate_spacer height=”50″]

\n
For the use of public transport, tax benefits apply with regard to the deduction of the actual costs for travel between home and the first place of work (instead of 30 cents per distance kilometer).<\/div>\n
In addition, employer benefits in connection with the free or reduced-price use of public transportation on scheduled services (excluding air transportation) and local public transportation will be exempt from payroll tax and social security contributions starting in 2019.<\/div>\n<\/div>\n<\/div><\/div>

The extent to which a cab can be regarded as a means of public transport for tax purposes has been clarified by a recent tax court ruling. According to the Passenger Transportation Act, cabs are part of the local public transportation system; they are generally accessible and therefore generally considered to be a “means of public transportation”. However, according to its wording, the regulation on the extended deduction of income-related expenses does not provide for a limitation of the benefit to public transport “in regular service”, therefore the court recognized the actual costs for cab rides from home to work as deductible.<\/p>\n<\/div><\/div>

It remains to be seen whether the newly introduced regulation on tax exemption for benefits granted by the employer for the use of public transport is also applicable to cabs on the basis of the above-mentioned case law.<\/strong><\/p>\n<\/div><\/div>

(For further comments, information and examples, please refer to our information letter 03\/2019<\/a>).<\/em><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>

[vc_masonry_media_grid grid_id=”vc_gid:1553497608786-c8770fef-1191-0″ include=”6226,6225,6224″][vc_message]\n

A) Newsletter order<\/strong><\/h2>\n

Always be well informed, do not miss any news! With our newsletter service you will always receive current information about our office and this conveniently by e-mail (e.g. changed opening hours, etc.). Of course, you can easily unsubscribe from the newsletter at any time. At the end of each newsletter you will find a corresponding unsubscribe link. To do this, simply enter your e-mail address…<\/p>\n

<\/div>\n

B) Subscribe to information letter<\/strong><\/a><\/h2>\n
\n

Convenient by e-mail. To subscribe, simply enter your email address and you will be sent the latest version of our information letter.
\nYour advantage when registering: You will always receive this up to date at the beginning of each month.<\/p>\n

<\/div>\n

C) Subscribe to blog via email<\/strong><\/h2>\n
\n
\n

Enter your email address to subscribe to this blog and receive notifications of new posts via email.<\/p>\n<\/div>\n<\/form>\n<\/div>\n[\/vc_message][ultimate_spacer height=”50″]

Neumann & Walczak – tax consulting company GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede<\/p>\n


\n Neumann & Walczak Tax Consultants – Partnership – <\/span>
\n<\/span>Robert-Bosch-Strasse 1 – 59439 Holzwickede<\/p>\n

\n

Website: www.neumann-walczak.de – E-mail: info@neumann-walczak.de<\/p>\n

Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Favoritism [vc_separator][vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"\u201e\u00d6ffentlicher Verkehrsmittel\u201c auch f\u00fcr Taxis\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator css=\".vc_custom_1547462534290{margin-bottom: 20px !important;}\"][ultimate_spacer height=\"50\"] For the use of public transport, tax benefits apply with regard to the deduction of the actual costs for travel between home and the first place of work (instead of 30 cents per distance kilometer). In addition, employer benefits in...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1074,535,649,1076,1140],"tags":[1158,1151],"class_list":["post-10625","post","type-post","status-publish","format-standard","hentry","category-employer-benefits","category-information-letter","category-social-security","category-tax-free","category-wage-tax","tag-cab","tag-public-transport"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10625","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=10625"}],"version-history":[{"count":11,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10625\/revisions"}],"predecessor-version":[{"id":10880,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10625\/revisions\/10880"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=10625"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=10625"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=10625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}