The mileage allowance is a compensation payment for using your own vehicle for your employer. That means when you use your own bike or e-scooter (even if you rent it from an external provider!) You will receive compensation for the kilometers traveled on behalf of your employer, which should cover all costs (purchase, maintenance).
The amount of the mileage allowance is regulated in the collective agreement for bicycle boilers and is currently 0.24 €/km. However, this only applies to bots with a real employment contract, i.e. an employment relationship. In the case of freelance employment contracts, the amount of the km money is regulated in the service contract itself, but may also be missing as there is no obligation to do so.
How is the KM money calculated?
The mileage allowance must be verifiable, preferably in the form of a logbook - but this is a very old regulation. It is enough to track the trips via Strava or similar providers. We also recommend keeping records yourself so that you have your own documentation in case of a dispute. All trips made on instructions (!) are counted carried out by the employer. That means from the start of service to the first pickup, to the customer, next pickup and so on. If you go somewhere yourself without an assignment, for example in the hope of new orders, it was not an instruction and there is no km of money for these kilometers. The amount of KM money is currently 0.24 €/km and is regulated in the collective agreement.
Can you submit KM money to the tax office?
The official km money is 0.38 €/km. The difference to the KM money paid out can be submitted to the employee assessment and can result in a tax advantage.
My KM money doesn't seem to be calculated correctly. How do I look into the matter?
Ask your employer for the logbook and check with your own records. If you work for one of the delivery platforms, you are constantly GPS tracked and your employer has recorded all your routes. Ideally, check them with your recordings (see above).
