Mileage allowance
The (official) kilometer allowance is a tax-free lump-sum payment in Austria for vehicle costs incurred when driving a private vehicle as part of professional activities ( business trips ). It counts as a bet for all travel costs, so that no further claims can be made if it is used. The kilometer allowance is not to be confused with the commuter allowance , which is a flat rate for travel expenses between work and home and is not tied to the use of a vehicle.
The amount of the official kilometer allowance is adjusted from time to time to the general price level and according to budgetary possibilities. According to Section 26 of the Austrian Income Tax Act, “mileage allowances ... at most the rates due to federal employees are to be taken into account”. There are graduated rates depending on the vehicle used and the distance covered. Mileage allowance can also be claimed for official journeys made by bicycle or on foot.
Currently (as of June 2016) the following kilometer allowance rates apply (since January 1, 2011):
| Means of transportation | Compensation / km |
|---|---|
| Motor bike or motorcycle | € 0.24 |
| Passenger cars and station wagons | € 0.42 |
| Additional transport in a passenger or combination vehicle per person |
€ 0.05 |
|
on foot or by bike (if the distance is more than 2 km) |
€ 0.38 |
The kilometer allowance can be claimed as part of an income tax return . If the actual costs demonstrably exceed the kilometer allowance, the amount that exceeds this can be booked as income- related expenses . Depending on the professional field of activity and its customs , kilometer allowance can also be paid for B. be billed to their clients by self-employed people.
Web links
- Mileage allowance in Austria. Help.gv.at, accessed on December 15, 2011 (German).
- Austrian Income Tax Act (EStG) 1988 § 26
- Austrian Tax Office - applicable mileage allowance. Accessed on July 30, 2009.