Commuting expenses
There are many different travel expenses that qualify for tax deductions on the condition that they relate to your work. You can already now claim deductions for any commuting and travel expenses in 2024. Submit the expenses for tax card.
How much is the tax deduction for commuting in my tax return for 2023?
Commuting between home and work
You are normally allowed to claim expenses by the ticket prices of public transportation. If you drive to work, your car expenses are not deductible unless specific conditions apply.
Business trips
A business trip is temporary travel because of your duties of work. So: it is not a business trip for tax purposes when you commute every day between your home and work.
Travelling within special sectors of work
For tax purposes, “special sectors” include the construction sector, the earthmoving sector and the lines of work that are related to forestry. If you receive no coverage from your employer for your trips (i.e. your work trips to any “special place of work”), you are entitled to claim them as expenses and receive deductions.
Going home for the weekend
Do you work and stay overnight away from home during the week? The allowed deductions depend on whether the location where you work is your “permanent place of work” or just a location where you work on a temporary basis.
Travelling to a secondary place of work
Trips between your accommodation and the business locations are treated differently from trips from your permanent home to the same locations.
Travel expenses — other pages
- Commuting expenses
- Going home for the weekend
- Travelling to a secondary place of work
- Business trips
- Travelling within special sectors of work
- Travel expenses of those who work at varying locations
- Unemployment, parental leave or studying
- Driving a company car
- Quick Reference Guide for deducting your expenses
- Table: Deduction for travel expenses according to different modes of transport in 2023