Isokrates
2021-11-08 13:55:15
- #1
Just a small clarification regarding the elimination of the commuter allowance, since this has already been portrayed in various places in the forum as a horror scenario leading to a decrease in the attractiveness of rural areas.
1. In many situations – especially when using one’s own car – the commuter allowance actually saves the state money. The commuter allowance effectively assumes €0.15/km in actual costs, since it applies to both the outward and return journey. Furthermore, all related expenses, for example parking fees, are covered by this.
Note: If you consider the actual costs of owning a car, in many cases these would be well above €0.15/km (especially if you do not have a fully depreciated car (in the tax sense – new cars after six years, used ones after 3 years), very economical car).
2. Who actually benefits from the commuter allowance? As mentioned under 1., users of economical vehicles and people who actually use other means of transport to get to work at costs effectively below the already calculated €0.15/km.
3. Is abolition simply possible? The Federal Constitutional Court has already ruled once that the commuter allowance cannot simply be changed so that it only applies from the 21st kilometer, since the costs for the way from home to workplace effectively represent income-related expenses (“Werbungskosten sind Aufwendungen zur Erwerbung, Sicherung und Erhaltung der Einnahmen.” § 9 Abs. 1 S. 1 Einkommensteuergesetz). Politics would somehow have to come to the conclusion that these costs are regarded as zero going forward, otherwise one could deduct the actual costs for the ways from home to workplace, and in the end the state would probably have even less money than if it simply allowed the commuter allowance to continue.
So it’s not all as simple as it is propagandized in the media with a lot of half-knowledge (especially by politicians).
1. In many situations – especially when using one’s own car – the commuter allowance actually saves the state money. The commuter allowance effectively assumes €0.15/km in actual costs, since it applies to both the outward and return journey. Furthermore, all related expenses, for example parking fees, are covered by this.
Note: If you consider the actual costs of owning a car, in many cases these would be well above €0.15/km (especially if you do not have a fully depreciated car (in the tax sense – new cars after six years, used ones after 3 years), very economical car).
2. Who actually benefits from the commuter allowance? As mentioned under 1., users of economical vehicles and people who actually use other means of transport to get to work at costs effectively below the already calculated €0.15/km.
3. Is abolition simply possible? The Federal Constitutional Court has already ruled once that the commuter allowance cannot simply be changed so that it only applies from the 21st kilometer, since the costs for the way from home to workplace effectively represent income-related expenses (“Werbungskosten sind Aufwendungen zur Erwerbung, Sicherung und Erhaltung der Einnahmen.” § 9 Abs. 1 S. 1 Einkommensteuergesetz). Politics would somehow have to come to the conclusion that these costs are regarded as zero going forward, otherwise one could deduct the actual costs for the ways from home to workplace, and in the end the state would probably have even less money than if it simply allowed the commuter allowance to continue.
So it’s not all as simple as it is propagandized in the media with a lot of half-knowledge (especially by politicians).