How does the Pendlerpauschale (commuting deduction) work in Germany?

The Pendlerpauschale (commuting allowance) lets you deduct travel costs between your home and your primary place of work. For 2024, the rate is €0.30 per kilometer for the first 20 km and €0.38 per kilometer from the 21st km onwards, calculated one-way (not the round trip). The annual cap is €4,500 unless you travel by car, in which case there is no cap.

The calculation is: distance (one-way in km) x days actually worked x applicable rate per km. You use the shortest reasonable road route, not the actual route you take. So if you live 35 km from your office and commute 220 days per year, your deduction is (20 x €0.30 + 15 x €0.38) x 220 = (€6 + €5.70) x 220 = €2,574.

You claim the Pendlerpauschale under Werbungskosten in your Steuererklärung. It applies regardless of how you travel: car, public transport, bicycle, or on foot. There is no need to prove actual costs. The Finanzamt accepts the calculated amount based on the distance and number of work days you declare. If you worked from home on some days, those days do not count toward the Pendlerpauschale.