Quick Reference Guide for deducting your expenses
|
Description of the |
deductible |
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 |
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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.