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"Nobody pays for your commute."

You commute to work every day and wonder whether you are entitled to anything.

§ 9 Abs. 1 Nr. 4 EStG / § 3 Nr. 15 EStG

This is allowed
Usually true — but you get something back through your tax return.
The way from home to work is generally your own business; the company does not have to pay for it unless a collective or training contract says so. Many companies voluntarily pay for a job ticket or a subsidy — tax-free for public transport (§ 3 no. 15 EStG). In your tax return you can claim the commuter allowance: since 2026 38 cents per kilometre of the one-way distance, from the first kilometre (§ 9 (1) no. 4 EStG). This is worthwhile above all if income tax was withheld. Trips to changing work locations or to inter-company courses are a different matter (see "Travel time to a branch").

What the law says

§ 9 (1) no. 4 EStG – Commuter allowance
For trips between home and the first place of work, a commuter allowance per full kilometre of distance is to be applied for each working day (since 2026: €0.38 from the first kilometre).
§ 3 no. 15 EStG – Job ticket
Employer subsidies for public transport paid in addition to the wages already owed are tax-free.

What you can do

  1. Ask about a job ticket or travel subsidy — many companies pay voluntarily.
  2. File a tax return: as a trainee you often get withheld income tax back in full.
  3. Note your working days and the distance for the commuter allowance.

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