Commuter flat rate (new regulation)

Die Pendlerpauschale ist eine Entfernungspauschale, mit der in Deutschland die Kosten für den Weg zwischen Wohnung und regelmäßigem Arbeitsplatz seit dem Jahr 01.01.2004 pauschal mit 0,30€ je Entfernungskilometer festgesetzt wurden. Sie können damit in der Steuererklärung als Advertising expenses in gleicher Höhe steuermindernd aufgeführt werden.

On January 1, 2007, the regulation was changed following a resolution by the German Bundestag. While employees were previously able to claim the costs for the journey between home and work from the first kilometer as income-related expenses, now only the costs from the 21st kilometer should be tax-deductible as income-related expenses (Section 9, Paragraph 2, Sentence 2 EStG). The Federal Constitutional Court rejected this new regulation of the distance flat rate on December 9, 2008. It is unconstitutional and violates the fundamental right to equal treatment before the law. The legislature is called upon to issue a constitutional regulation retroactively to 01.01.2007. Until then, the old law applicable from 01/01/2004 will apply. As a result, commuters will be reimbursed 7.5 billion euros in overpaid taxes for the years 2007 to 2008.

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