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Prerequisites

They are subject to limited or unlimited tax liability.

You have your income tax for the assessment period 2021 to 2026 determined as part of the income tax assessment.

If you have income from employment, you can only receive the mobility bonus if the total business expenses to be taken into account in connection with your income from employment exceed the employee flat-rate amount. The mobility bonus is 14 percent of this calculated basis.

The mobility premium will only be set if it is at least 10.00 euros.

Documents required

Please note

Deadlines

Submit your application for the mobility bonus by the end of the fourth calendar year following the calendar year in which the mobility bonus arises.

Procedure

• You submit your application for the mobility bonus in writing or electronically. Please use the officially prescribed form.
• You submit the application together with the required documents to the responsible authority.
• The responsible authority will examine your application and your documents. If necessary, the responsible authority will request further documents or information from you.
• The responsible authority will decide on your application.
• You will receive a notification from the responsible authority.
• You can claim the mobility bonus as advertising expenses or business expenses in your income tax return.

Processing time

No

Fees

No

Legal remedies

Objection within one month of receipt of the decision

Legal basis

§§ 101 – 109 Income Tax Act (EstG)