Are travel expenses deductible?

Travel expenses (bus/train tickets etc) are tax deductible when the travel is directly related to your business ventures and if the business travels are temporary travels to temporary locations - commuting between your home and your fixed primary workplace with other than public transport is not generally tax deductible. 

Most common travel expenses are: 

1. Commute between home and work via public transport
2. Business related travel
3. Travels of the special sector 
4. Weekend travels home from an ongoing work project
5. Travels to a secondary work location

1. You are normally allowed to claim expenses of your commute by the least expensive means of transportation. You must apply the lowest commuter fares even if you in fact paid a higher fare or drove to work. If you drive to work, your car expenses are not deductible unless specific conditions apply. Check the Tax Office website for these conditions! 
   
   Your total deductible commuting expenses are the result of a calculation that includes the number of days worked, the means of transportation, and its prices. Don't forget to adjust: You must claim your actual expenses that relate to the trips you in fact made, so days you have not commuted to work do not count!
   
   The Tax Administration first subtracts the personal liability threshold of 900€ (2025,2026)  from your commuting expenses. After the threshold amount, you can deduct up to 7,000€ in commuting expenses. 
    

2. A business trip is temporary travel because of work duties. This does not include commutes between your home and primary work location. The maximum duration of temporary work at a single location is 3 years. 

    

3. Whether or not you work in a special sector depends on your working conditions, not on your job title. Please refer to the Tax Office website for further information! The special sector rules apply to the following industries: construction, land construction and forestry. 

    

4. Going home for the weekend refers to the employee’s trips from home to their place of work at the beginning of the working week and from the place of work to home at the end of the working week.

    

5. Whether you travel from home or from an accommodation affects your travel expenses to a secondary work locations. Please read more about this at the Tax Office's website.

Please remember that these rules can have exceptions and it's always good to confirm your expenses with the Tax Officials when necessary!