{"id":11520,"date":"2020-11-18T14:25:44","date_gmt":"2020-11-18T13:25:44","guid":{"rendered":"https:\/\/tunal-stb.de\/commuter-allowance-and-mobility-bonus-as-of-2021\/"},"modified":"2023-07-21T09:36:44","modified_gmt":"2023-07-21T07:36:44","slug":"commuter-allowance-and-mobility-bonus-as-of-2021","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/commuter-allowance-and-mobility-bonus-as-of-2021\/","title":{"rendered":"Commuter allowance and mobility bonus as of 2021"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2><strong>Distance allowance<\/strong><\/h2>\n<p>Expenses for travel between the home and the first place of work are regularly compensated by the <strong>commuting allowance,<\/strong> irrespective of the means of transport used (cf. Section 9 (1) No. 4 EStG). The flat rate has so far amounted to EUR 0.30 for each full kilometer of distance between home and the first place of employment and can be claimed as income-related expenses or operating expenses. In view of the rising mobility costs resulting from the planned CO2 tax, &#8220;long-distance commuters&#8221; will receive tax relief through a change in the commuting allowance. Up to a distance of 20 kilometers, the distance allowance will remain unchanged; however, from 2021, the allowance will be increased to EUR 0.35 for all distance kilometers exceeding 20, and to EUR 0.38 from 2024. From 2027, the distance allowance will again be a uniform 0.30 euros. The same applies to family trips home in the case of double household management. Long-distance commuters should therefore consider whether the additional income-related expenses should already be taken into account within the framework of an income tax allowance (see No. 6 in this Information Letter).<\/p>\n<h2><strong>Mobility premium<\/strong><\/h2>\n<p>If the increased commuting allowance from the 21st kilometer onwards does not have a tax effect or does not have a full effect because there is insufficient taxable income, low-income earners can apply for a <strong>mobility bonus<\/strong>. This amounts to <strong>14%<\/strong> of the commuting allowance from the 21st kilometer (insofar as this, together with other income-related expenses, exceeds the employee allowance of 1,000 euros), up to a maximum of the amount by which the taxable income is below the basic allowance of (presumably) 9,744 euros. The application for a mobility premium can be submitted after the end of 2021; if necessary, the result of the 2021 tax assessment should be awaited to see whether there is any eligibility at all.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Distance allowance Expenses for travel between the home and the first place of work are regularly compensated by the commuting allowance, irrespective of the means of transport used (cf. Section 9 (1) No. 4 EStG). The flat rate has so far amounted to EUR 0.30 for each full kilometer of distance between home and the...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[925,535],"tags":[1537,1505],"class_list":["post-11520","post","type-post","status-publish","format-standard","hentry","category-furnishing-surcharge","category-information-letter","tag-commuter","tag-distance-allowance"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11520","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=11520"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11520\/revisions"}],"predecessor-version":[{"id":11571,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11520\/revisions\/11571"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=11520"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=11520"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=11520"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}