Commuting allowance: detour possible?
Distance allowance for detours: When the tax office recognizes longer distances
If you drive to work every day, you can claim the costs against tax using the commuting allowance. However, not every route actually traveled is accepted by the tax office. In principle, the shortest road connection between home and the first place of work counts. Only if a longer route is obviously more convenient may it be used.
A recent ruling by the Lower Saxony Fiscal Court on April 3, 2024 shows how strictly this requirement is applied in practice.
What was the dispute about
One employee wanted to use a 102-kilometer route instead of the 74.8-kilometer shortest route. He justified this with better traffic routing, fewer traffic lights and less risk of traffic jams. The court did not accept these arguments. The longer route was not recognized.
What obviously means more convenient
According to the law, a route other than the shortest route may only be used if it regularly leads to a faster and more punctual arrival. The advantages must be so clear that even an objective third party would opt for this route. Individual traffic jams or occasional time advantages are not sufficient.
Health reasons only with supporting documents
In the specific case, the employee also claimed health restrictions. He was unable to use the shorter route due to a back problem. The court was not convinced by this. Above all, this was not because the plaintiff actually drove the shorter route in later years.
Conclusion for practice
If you want to claim a longer distance for tax purposes, you need to be well prepared. It is not enough to refer to general traffic problems or personal preferences. Only if the longer route is demonstrably faster or there are compelling reasons can it be recognized. Clear evidence is required.
In the event of ambiguities or rejection by the tax office, a legal review is worthwhile. We are happy to help.
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