A distinction is made between the "small“ lump-sum for commuters and the "large" lump-sum for commuters (depending on the reasonableness of the commute). Both full-time and part-time employees are entitled to the lump-sum for commuters. If you have a company car, you are not entitled to this lump sum. In addition to the lump sum, a commuter euro of 2 euros per kilometer per year is taken into account.
The tax credit of the "small" and "large" lump sum for commuters is as follows for a one-way trip
The exact calculation is done here: exakten Pendlerrechner and how to hand in the lump-sum for commuters is explained here.
Submit the L34 form to the HR department and the commuter allowance is automatically taken into account every month. Of course, it is possible that the information on the L34 form changes, in which case you should report this to the company and note the following:
You have submitted a commuter calculator printout (form L34-EDV) to the personnel department.
The printout contains certain data and programmed settings specified by yourself (e.g.: certain public transportation schedules, etc.). According to § 16 Abs 1 Z 6 lit g EStG you are obliged to report changes in the circumstances for the consideration of the commuter allowance to the employer within one month.
The entitlement to full commuter allowance and travel allowance only exists if the distance home-work is covered on at least 11 days/month. If this is not the case, there will be a reduction. Vacations and sick leave that do not extend over an entire calendar year do not trigger a reduction.
Corona-specific: Please note that home office activities in the months of July 2021 - October 2021 must also be taken into account when reducing the commuter allowance.
Furthermore, your reporting obligation concerns:
Change of place of residence or place of work
Change regarding the number of monthly trips between home and place of work (e.g.: due to travel days).
Changes in the reasonableness of using public transportation.
Changes in public transport timetables (e.g.: new connections).
Change in travel distance between home and place of work (e.g.: due to a new routing).
If any of the information or settings have already changed in one or more calendar months in the current year compared to the available commuter calculator printout (form L 34), please notify the personnel office - submitting a new commuter calculator printout.
Please note that in case of non-compliance with the reporting obligation, despite changed circumstances, the tax office of the place of residence may carry out a compulsory assessment. In the course of this compulsory assessment, there may be an additional payment of income tax (but this does not always have to be the case). This compulsory assessment can also occur if it is determined during the company's payroll tax audit that you have not fulfilled your reporting obligations.
It is important that you report your changed circumstances to the Human Resources Department together with the new L34 form.
Steuertipp
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