Driving activity
When driving task is from the German tax authorities, a professional activity of workers referred to their regular place of work in a vehicle have.
Tax law
Due to the driving activity, travel expenses can be offset against tax as business expenses or reimbursed tax-free by the employer . In particular, additional expenses for meals are considered as advertising costs . These are in Annex N to income tax return be disclosed separately and against the location employment delineate.
With the new version of the 2008 wage tax guideline, the distinction between business trips , changing assignments and driving is no longer necessary . The different terms are summarized and standardized under the designation of professionally induced external activities.
Examples of driving activity
- Professional drivers and co-drivers
- Concrete driver
- Gravel driver
- Garbage truck driver
- City bus driver
- Tram driver
- Engine driver and train attendant
- taxi driver
- Inland boatmen
No driving activity
- Sales driver
- Customer service fitters
- Deliverer
- Police officers on patrol
- Customs officers in the border control
- Seamen and inland waterwaymen
- Driving instructor
