Quick Reference Guide for deducting your expenses

Description of the work-related travel Deductible as commuting expenses assuming the least expensive means of transportation Deductible as expenses for the production of income – real amounts (deduct only the amounts that your employer does not cover) Nothing can be deducted
Commuting (travelling from home to work and back) x    
Going home for the weekend1 from the location of your main place of work – individual taxpayer with a family x    
Going home for the weekend2 from the location of your primary place of work – no family     x
Travelling to a secondary place of work    x  
Commuting between the secondary place of work and your place of accommodation x    
Making a business trip   x  
Working in a special sector: travelling to the locations where work is done     x  
Going home for the weekend during an assignment or job x    
Going home for the weekend at the end of an assignment or job   x  
Working as an itinerant worker: travelling to the location of the primary place or work x    
Working as an itinerant worker: travelling to the locations where work is done   x  

1 and 2 Deductions are based on different rules depending on if you have or don't have a family. For tax purposes, you are treated as having a family if:

  • You are married or in a registered partnership
  • You live together with someone with whom you have a common child or have had one in the past.

Otherwise, you are treated as having no family.