Mobility bonus
The mobility bonus is a temporary tax subsidy for low-income earners that is granted in addition to the flat-rate travel allowance. It was introduced with Article 2 of the Act to Implement the Climate Protection Program 2030 in tax law for the assessment periods 2021 to 2026.
Type and amount of funding
The mobility premium at the request after the assessment period set in communication a premium, if it is more than 10 Euro. Taxpayers whose taxable income is below the basic allowance are entitled to the mobility bonus . In the case of married taxpayers, the taxable income must be below twice the basic tax allowance.
The assessment basis for the mobility premium is the flat-rate distance allowance from the 21st kilometer onwards, limited to the amount by which the taxable income falls below the basic tax-free allowance, or twice the basic tax-free allowance for married people. The mobility premium is 14% of the assessment base.
Example of the calculation
A married taxpayer travels between home and first place of work 220 days a year . The distance is 40 km. Then the mobility bonus is calculated as follows:
2021-2023
a) The taxable income is 16,000 euros: The flat-rate distance allowance from the 21st kilometer is 20 km × 0.35 € * 220 days = 1540 €. The mobility premium is 14% of this amount, i.e. € 215.60.
b) The taxable income is 18,000 euros: The flat-rate distance allowance from the 21st kilometer is 20 km × 0.35 € * 220 days = 1540 €. This amount is limited to falling below the basic tax-free amount (€ 18,816 for married couples in 2020). The tax base is therefore € 816. The mobility premium is 14% of this amount, i.e. € 114.24.
2024-2026
a) The taxable income is 16,000 euros: The flat-rate distance allowance from the 21st kilometer is 20 km × 0.38 € * 220 days = 1672 € The mobility premium is 14% of this amount, i.e. 234.08 €.
b) The taxable income is 18,000 euros: The flat-rate distance allowance from the 21st kilometer is 20 km × 0.38 € * 220 days = 1672 €. This amount is limited to falling below the basic tax-free amount (€ 18,816 for married couples in 2020). The tax base is therefore € 816. The mobility premium is 14% of this amount, i.e. € 114.24.
criticism
Experts are of the opinion that the mobility bonus will come to nothing. You think the calculation of the mobility premium is hardly understandable. In addition , a shadow assessment is required for taxpayers who do not have to submit a tax return anyway or who do so voluntarily. Since professional advice has to be obtained for this in many cases, the mobility premium is largely eaten up again by the resulting costs.
Individual evidence
- ↑ Who will benefit from the new mobility premium? wdr.de, accessed on January 2, 2020 .
- ↑ Why the mobility bonus will come to nothing. Accessed January 2, 2020 .