Determination

Important changes in the travel expenses billing from 2014 travel or commute to work? “” In the reformed travel law is from the previous formulation regular workplace “First activity centre”. This is more than a question of wording. With the will of the entrepreneur wins this change significantly in weight, because he may the first activity centre”set work or superiors. This decision want to be well thought out, because maybe it comes to reorganise”- what is work and what are travel expenses within a mission. According to the definition there is only a first place of activity for each employment relationship.” Determination by the contractor, the first activity facility must”make out not the focus of the work.

Also sideline and a few hours can a first activity site”make. It is solely in the hands of the employer. But be careful. The future site of first activity gives way to”from the previous regular workplace”, can have the tax consequences. Example: A customer engineer leaves every day with his private car in the company’s Office and pick up the orders for the day. “So far, the trips to the Office were travel costs, because the short stay in the Office no regular workplace” founded.

The installer could claim tax 0.30 per driven km. According to the new regulation, the employer can the Office from 2014 to the first place of the activity”explain. In this case the mechanic could settle the way to the Office only as a way to work, so with 0.30 distance range. “If the first activity centre” not set by the AG is determined according to temporal criteria or the close proximity to the apartment. Works that have no fixed place of work (such as professional drivers) are excluded from these provisions. Catering overhead in the new travel – right the existing separation of the Catering overhead is simplified.

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