The extent to which a cab can be regarded as a means of public transport for tax purposes has been clarified by a recent tax court ruling. According to the Passenger Transportation Act, cabs are part of the local public transportation system; they are generally accessible and therefore generally considered to be a “means of public transportation”. However, according to its wording, the regulation on the extended deduction of income-related expenses does not provide for a limitation of the benefit to public transport “in regular service”, therefore the court recognized the actual costs for cab rides from home to work as deductible.
It remains to be seen whether the newly introduced regulation on tax exemption for benefits granted by the employer for the use of public transport is also applicable to cabs on the basis of the above-mentioned case law.
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