Commuter allowance (Entfernungspauschale) explained simply

What is the commuter allowance?

The commuter allowance (Entfernungspauschale) is a work-related expense deduction for travel between home and your first place of work. The one-way distance and the number of days you actually traveled are relevant.

It can have a strong impact because it applies every year for many employees and can quickly add up to a noticeable amount.

Who can claim it?

Typically you can claim the commuter allowance if you regularly travel to your first place of work as an employee or self-employed person.

• Home → first place of work (not: changing job sites without a first place of work).
• Only for days you actually traveled.
• Independent of whether you travel by car, train or bicycle (the logic is similar).

If you have home office days, these generally do not count as commute days. This is where mistakes happen often.

How is it calculated?

The basic logic is simple: one-way distance (km) × commute days. This yields the amount that can be considered as work-related expenses.

1. Use the one-way distance (shortest/common route), not round trip.
2. Count only the days you actually traveled.
3. Keep the numbers plausible (for example max about 220-230 commute days for a typical full-time job, depending on vacation/sickness/home office).

The rate per kilometer is defined by law and may change by tax year. For a first estimate it is enough to capture km and days cleanly.

Which days count as commute days?

Commute days are days you actually traveled from home to your first place of work. Not every calendar day in your contract is automatically a commute day.

If you are unsure, start with a conservative estimate and adjust later. Even a difference of 10-20 days can noticeably change the amount.

Which rate applies per kilometer?

The rate per kilometer is defined by law and may change by tax year. For most people, correct km and correct days matter more than cent-level debates.

• It is the one-way distance, not round trip.
• We automatically apply the correct rate in the Quick Check based on the selected tax year.

If you need it perfectly exact, you can verify details later. For a first estimate, realistic km and realistic commute days are the biggest lever.

How to calculate it cleanly (short and practical)

A pragmatic approach: determine one-way distance, count commute days, plausibility-check the result. That gets you 90% right and avoids the common mistakes.

In the Quick Check you also see how strongly this input is likely to influence your estimate.

Common mistakes that cost money

The most common mistakes with the commuter allowance:

• Entering round trip even though only one-way distance counts.
• Assuming 260 days even though vacation, sickness and home office reduce the number.
• Implausible km (for example much longer than the usual route without reason).
• Forgetting days you did not travel to the first place of work (business trip, training, offsite appointment).

If you avoid these mistakes, you are already very close to a realistic estimate.

Practical examples

Two typical scenarios show why km and days matter more than detail perfection.

That is exactly why SteuKompass asks for km and days in the Quick Check and shows the effect as part of the estimate.

Estimate quickly with SteuKompass

If you capture your commute correctly, it is often one of the strongest drivers for a possible refund. The Quick Check reduces the topic to the important inputs and shows the result as a realistic range.

You do not need to upload receipts and you do not need an account. You only enter the most important numbers.