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For the use of public transport, tax benefits apply with regard to the deduction of the actual costs for travel between home and the first place of work (instead of 30 cents per distance kilometer).
In addition, employer benefits in connection with the free or reduced-price use of public transportation on scheduled services (excluding air transportation) and local public transportation will be exempt from payroll tax and social security contributions starting in 2019.

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.

(For further comments, information and examples, please refer to our information letter 03/2019).

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Neumann & Walczak – tax consulting company GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede

Neumann & Walczak Tax Consultants – Partnership –
Robert-Bosch-Strasse 1 – 59439 Holzwickede

Website: www.neumann-walczak.de – E-mail: info@neumann-walczak.de

Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21