Commute to work: How to correctly determine your place of work

There are different tax regulations for travel expenses, depending on the type of workplace. A distinction is made between the distance allowance and the mileage allowance. Here, you can find out which regulation applies to you.

🚀 Your Guide 

• Distance Allowance and Mileage Allowance
• Distance Allowance ("Commuter Allowance")
• Mileage Allowance
• What Is a First Workplace?
• Is There a Fixed Workplace?
• Has Your Employer Assigned a Workplace?
• Is Your Workplace Assignment Permanent?
• What Is a Designated Meeting Point and Which Allowance Applies?
• How to Record Travel Costs in the Taxfix App
• What Is a Large Work Area?
• How to Record This in the Taxfix App
• Can You Have Multiple First Workplaces?
• Business Travel / Field Work: Mileage Allowance Applies
• How to Record This in the Taxfix App
• Multiple Employers or Work Routes in the Taxfix App

Distance Allowance and Mileage Allowance

The distance allowance and mileage allowance mainly differ in how the kilometers traveled are considered. Which allowance you can use depends on the type of workplace.

Distance Allowance ("Commuter Allowance")

With the distance allowance, you can deduct the costs of your commute for tax purposes. It applies to the one-way journey between your home and primary workplace, regardless of the mode of transport you use.

• 2021 to 2023:

  • Up to 20 km: €0.30 per kilometer.

  • From 21 km: €0.35 per kilometer.

• From 2024:

  • Up to 20 km: €0.30 per kilometer.

  • From 21 km: €0.38 per kilometer.

This regulation is currently valid until December 31, 2026.

Example: 18 km x €0.30 x 230 workdays = €1,242.

Mileage Allowance (applies to all tax years)

The mileage allowance covers work-related round trips and applies only to motorized vehicles.

• Car: €0.30 per kilometer.

• Motorcycle or moped: €0.20 per kilometer.

Example: 18 km x 2 x €0.30 x 230 workdays = €2,484.

What Is a First Workplace?

A fixed workplace is considered the first workplace if it is assigned by the employer and used on a long-term basis. If there is no clear assignment, the place where you work the most hours applies.

Is There a Fixed Workplace?

A fixed workplace can be an office, restaurant, or store that you regularly commute to. Ships, trucks, or airplanes are not fixed workplaces and therefore do not count.

Has Your Employer Assigned a Workplace?

In most cases, your employer determines where you work. This does not have to be your employer’s facility—it can also be at an affiliated company or a third party designated by the employer (e.g., for temporary workers). If you have been assigned a workplace, that is your first workplace.

Is Your Workplace Assignment Permanent?

Your workplace is considered permanent if:

• It is assigned for the entire duration of your employment, or
• It is unlimited or lasts longer than 48 months.

What Is a Designated Meeting Point and Which Allowance Applies?

Do you not have a fixed workplace but always start your work from the same location? Then this is usually a designated meeting point.

Your employer can specify a meeting point where you regularly report before starting work. This applies to:

• Bus drivers assigned to a bus station
• Truck drivers picking up and dropping off their vehicle at a fixed location
• Construction workers on assembly jobs
• Flight crew assigned to a home airport

📌 Tax Rule:
For a meeting point, the distance allowance applies—meaning only the one-way commute is deductible. Additionally, meal allowances can be claimed.

How to Record Travel Costs in the Taxfix App:

1. Select “Many different locations” or “On the road / working in a vehicle” under the Work category.
2. During the business trip questions, enter your meal allowance.

What Is a Large Work Area?

A large work area applies when you work within a defined area but not at a fixed workplace. Examples include:

• Foresters
• Port workers

Typically, there is a designated access point where you arrive each day before starting work.

📌 Tax Rule:

• The distance allowance applies only to the route between home and the access point.
• Meal allowances can be claimed.

How to Record This in the Taxfix App:

1. Select "Large work area" as your workplace.
2. The app will automatically apply the correct allowance.
3. Enter your travel details to claim meal allowances.

Can You Have Multiple First Workplaces?

If you work for multiple employers at the same time, you can have one first workplace per employer. For each employer, it is determined separately whether a first workplace exists.

📌 Important Rule:

• One employer = one first workplace.
• If you have multiple work locations (e.g., different branches), only one can be the first workplace. All others count as business travel.

Business Travel / Field Work: Mileage Allowance Applies

If you do not have a fixed workplace and work at various locations, you are considered to be on business travel or field duty.

Examples:

• Sales representatives who visit clients
• Mobile healthcare workers
• Chimney sweeps
• Regional managers

📌 Tax Rule:

• The mileage or travel expense allowance applies.
• All kilometers traveled (round trip) can be deducted.

How to Record This in the Taxfix App:

1. Under Work, select “Many different locations” or “On the road / working in a vehicle”.
2. You can enter meal allowances under business trip expenses.

Multiple Employers or Work Routes in the Taxfix App

If you had multiple employers or different work locations, you can enter multiple work routes in the Taxfix App. How It Works:

1. Under Work, select the number of work routes.
2. Assign the correct workplace for each route.

This ensures the distance allowance is calculated correctly.

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