Driving activity

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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

No driving activity


  1. Income tax guideline to § 9  EStG