One of the fiscal corona measures, which will not be terminated on 1 October 2021, is the approval concerning fixed travel allowances. This approval will continue until 1 January 2022.
Fixed travel allowance
It is about the scheme, which we explain in our article Fixed (travel) expense allowances after 31 January 2021. With the approval being extended until 31 December 2021, these allowances can continue tax-free regardless of the employee's actual travel pattern.
Home working allowance
With effect from 2022, the approval will expire. Then the scheme can only be applied in respect of employees who meet the conditions. Days on which an employee works from home will no longer count.
However, there will be a tax-free allowance for home workers for the extra costs of working from home. This scheme will be introduced in the 2022 tax plans. These plans will be announced on Budget Day 2021.