Travel costs

Of particular interest to flight attendants and pilots is whether they can claim travel expenses for the outward and return journey or only for the outward journey.

Here it is of central importance whether one assumes a journey from home to the 1st place of work or whether there is no 1st place of work, because after all, we no longer actually do any work at the bases: Briefings are already available at home, simulators and other events take place at other locations).

If a journey from the place of residence to the 1st place of work is assumed, a lump sum of EUR 0.30 for the first 20 kilometers and EUR 0.38 from the 21st kilometer onwards can only be applied for the outward journey(Income Tax Code, Section 9, Paragraph 1, Sentence 4).

However, if the journey is regarded as a business trip, then the outward and return journey can be claimed for tax purposes. The Federal Travel Expenses Act (paragraph 5, section 2) is authoritative, mach speaks here of a distance allowance.

We cannot say which of the two cases comes into consideration for us, but a tax consultant must determine this for you. Current rulings on this point: Bundesfinanzhof vom 09.06.2011 VI R 55/10, VI R 36/10, VI R 58/09, BFH Urteil v. 10.04.2019 VI R 17/17.

Laws and judgments:

– Einkommenssteuergesetzbuch, Paragraph 9, Absatz 1, Satz 4

– Bundesreisekostengesetz (Paragraph 5, Absatz 2)

– Bundesfinanzhof vom 09.06.2011 VI R 55/10, VI R 36/10, VI R 58/09

– BFH Urteil v. 10.04.2019 VI R 17/17

– Ergänztes BMF-Schreiben zur Reform des steuerlichen Reisekostenrechts ab 01.01.2014