BFG regarding travel expenses of an employed insurance salesman

At To insurance representatives It is common for these to carry out their activities mainly on site at their Customers exercise and that Office of her Employers only for picking up the mail or for individual items Meetings or use internal training sessions. Preparation for client appointments often occurs at home. Accordingly, insurance agents are on the move a lot, often with their own (private) car. In view of the taxable deductibility of travel expenses also Advertising expenses The following applies:

• During customer visits, where the service provider from of his Place of residence direct to the customer are driving, they full travel costs (Mileage allowances minus any cost reimbursements) are tax-deductible.
• The employee's trips to his business office Employers are caused by the Traffic deduction handled.
• For trips from The Workplace for the customer can, however, Kilometer fines to be taken into account.
• For those days when Outreach was done and also during the working day Workplace has been visited, the "Circumvention" to be determined. This means that only die additional mileage fees for die Customer visits also Advertising expenses are deductible.

This tax treatment, which the previous case law This corresponds to a complaint recently submitted to the Federal Fiscal Court again confirmed (GZ RV/7102524/2012 from 26.1.2018).

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