NO. In principle, the journey to work can only be assessed as a simple flat-rate travel allowance from the place of residence to the place of work. For example, if the work is 15 kilometers from home, the taxpayer can declare 15 x €0.30 = €4.50 per working day in his tax return.
Answers for you: Jörg Frey, Micro and small business expert
Jörg Frey is managing director of Haufe-Lexware GmbH & Co KG, a company of the Haufe group. You can find more of his texts on Gründerküche here.