First place of work
First place of work is a term from the German Income Tax Act (EStG). According to Paragraph 1 Clause 3 No. 4 EStG, expenses of the employee for the way between home and first place of work belong to the income-related expenses . They are by the distance packages paid ( para. 2 sentence 1 EStG).
Additional expenses incurred by the employee for meals are only deductible as business expenses if the employee works outside his home and first place of work ( (4a) of the Income Tax Act).
Since January 1, 2014, the term has replaced the term “ regular workplace ” in Germany . As similar as the terms may sound, their tax definitions and effects are just as different. The term “first place of work” results from Section 9 (4) EStG. According to this, the first place of work can be any permanent company facility of the employer, an affiliated company (Section 15 of the Stock Corporation Act) or a third party designated by the employer to which the employee is permanently assigned.
The assignment to a first place of work is determined by the official or labor law stipulations as well as the agreements and instructions that fill them out. I.e. This qualitative characteristic is important first, whereas quantitative characteristics have to take a back seat. A permanent assignment is to be assumed in particular if the employee is to work for an unlimited period, for the duration of the employment relationship or for a period of 48 months at such a place of work.
If there is no such stipulation under service or labor law (qualitative characteristic) for a place of work or if it is not clear, quantitative characteristics come into play. According to this, the first place of work is the company facility at which the employee is permanently
- typically should be active every working day or
- two full working days or at least one third of his agreed regular working hours are to be employed per working week.
The employee has at most one first place of work per employment relationship. This corresponds to the case law issued in 2011 on regular workplaces.
If there are several places of work, the place of work is the first place of work determined by the employer.
If the first place of work cannot be identified on the basis of quantitative characteristics, d. H. If this provision is missing or if it is not clear, the place of work that is locally closest to the home is the first place of work. The first place of employment is also an educational institution that is visited outside of an employment relationship for the purpose of full-time study or a full-time educational measure; the regulations for employees according to Section 9 Paragraph 1 Clause 3 Numbers 4 and 5 as well as Paragraph 4a EStG are to be applied accordingly.
- Steuerberaterverband Niedersachsen Sachsen-Anhalt: Current developments on the first place of work Website accessed on July 16, 2019
- André Liebig: Determination of the first place of work - Valid from January 1, 2014 lohn-info.de, accessed on July 16, 2019