Travel expenses of those who work at varying locations

For instance home nurses, mechanics, professional drivers and representatives may do work which requires mobility. Moving between varying locations. Nevertheless, these workers normally have a primary workplace where they pick up work orders or a car; or where they keep their work clothes and tools.

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Trips from home to the primary workplace

If you have a primary place of work, you can deduct travel costs as commuting expenses. You may claim the costs according to the least expensive means of transportation.

File these trips under

  • Travel expenses – Commuting expenses (A).

Illustration: Truck driver Antti’s primary place of work is the depot or terminal where truck is kept. Antti can deduct the trips from home to the depot or the terminal according to what it would cost him by the least expensive means of transportation, as commuting expenses.

Trips from the primary workplace to varying work locations

If you travel from your primary workplace to specific work locations that vary, you can deduct these travel expenses. When you travel between your main workplace and a special place of work, you can claim the trips as expenses for the production of income. You can claim the actual costs of the means of transportation you have used. The deduction has no upper limit. However, you may only deduct the amount which your employer has not covered.

File these trips (unless your employer has covered them) under

  • Expenses for the production of income.

Illustration: Electrician Pekka who does renovation work starts his mornings by going to his employer’s warehouse, where he receives work orders, tools and a car. The warehouse is Pekka’s primary place of work. Pekka can deduct the trips between his home and his primary workplace according to the least expensive means of transportation, as commuting expenses. From the employer’s warehouse, Pekka visits customers at varying work locations. Pekka drives his own car for these trips. Pekka may deduct the trips between the warehouse and the customers as expenses for the production of income, according to the use of his own car (€0.24/km). The deduction has no upper limit.

Trips from home to varying work locations

If you don’t have a main place of work, i.e. from home you go directly to the different work locations, you can deduct the travel costs as expenses for the production of income. You can claim the actual costs of the means of transportation you have used. This means a deduction according to the means of transportation you used in reality. The deduction has no upper limit. However, you may only deduct the amount for which your employer has paid no tax-exempt coverage.

File these trips (unless your employer has covered them) under

  • Expenses for the production of income.

Illustration: Bertha works as a representative. On a daily basis, she travels from her home to customers at varying locations. Bertha drives her own car for these trips. She can claim travel costs as expenses for the production of income, according to the use of her own car (€0.24/km). The deduction has no upper limit.

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