Travel costs to university cannot simply be deducted. Whether the commuting allowance applies depends on whether the route leads to a first place of work in the tax sense and how the course of study is classified. This guide explains the basics and shows where the limits lie.
Short answer: Under section 9 para. 1 sentence 3 no. 4 EStG, travel to the first place of work counts 0.38 euros for each full kilometre of distance, up to 4,500 euros per calendar year. Whether travel to a university falls under this rule depends on how the studies are classified and cannot be answered in general terms. Last updated: November 2026.
The most important points
- The commuting allowance (Entfernungspauschale) is 0.38 euros for each full kilometre of distance (section 9 para. 1 sentence 3 no. 4 EStG).
- The annual maximum is 4,500 euros per calendar year.
- The allowance refers to the first place of work, the location where you work or are trained on a continuing basis.
- For travel to university during a first degree, the tax classification is not clear-cut.
- The university’s documents and a statement from the tax office help clarify your case.
What is the commuting allowance?
The commuting allowance is a lump sum for the trips between home and the first place of work. It is applied per working day, not for each journey. The law calculates it by distance in full kilometres, generally counting the one-way distance.
The lump sum covers the actual cost of a car, train or bicycle. You do not need to keep fuel receipts, as long as you can document the route and the working days.
How do you calculate the allowance for a part-time job?
Assumption: You work as a working student at a workplace 20 kilometres from your home and work there on 200 days in the year.
- Per working day the calculation is 20 times 0.38 euros, which equals 7.60 euros.
- Over 200 working days you reach 1,520 euros in commuting allowance.
- If the total is above the employee flat deduction of 1,230 euros, the excess reduces your taxable income.
The example shows that the deduction does not arise from the journey alone. It takes effect only when your total work-related expenses exceed the flat rate. More on that in our guide Work-related expense flat rate for students.
Does the allowance apply to travel to university?
This is the critical point. The commuting allowance is tied to the first place of work. Whether a course of study meets this condition depends on whether it counts as training or as professional activity.
| Case | Classification | What to check |
|---|---|---|
| Travel to a job during your studies | Commuting allowance possible if the job is a first place of work | Distance, working days and start of the job |
| Travel to university during a first degree | Classification not clear-cut, depends on the individual case | Study regulations, enrolment and a statement from the tax office |
| Travel to university during a second degree | Separate assessment, depends on your earlier training | Earlier training and work experience |
The classification is complex, and the case law has developed several standards. The tax office decides in the first instance, and the fiscal court decides if there is a dispute. Advice can help you place your own situation correctly.
Why the classification of your studies matters
The same trip can be treated differently depending on the course of study. A first degree and a second degree are not assessed the same way, and neither is an apprenticeship. This is why the tax office asks for details about your training and earlier qualifications.
Bring the study regulations, the enrolment certificate and a short description of your course when you ask for a statement. The more precise the information, the more reliable the answer.
Working students with more than one job
If you have several places of work during the year, the first place of work is decisive for each job. A change of employer can start a new calculation. Keep a separate record for each workplace, with its address, distance and days worked.
What to keep as evidence
For the commuting allowance you do not need fuel receipts, but you should be able to show the route and the working days. A short note with date, distance and purpose of each trip is a simple basis if the tax office asks questions. Keep these notes with your other tax documents for the year.
Where the classification of your studies is unclear, a written statement from the tax office is the strongest evidence. Until you have one, be cautious about claiming the amount, and keep your records complete so that you can add the trips later if the answer is positive.
The rule is also relevant when you start a new job during the year. Each place of work has its own first-place question, and the commuting allowance applies to each one separately. Keep the start and end dates of each job in your records, so the figures add up correctly at the end of the year.
Frequently asked questions
Can I deduct my car for travel to university?
During a first degree, there is no automatic right to deduct travel to university. Whether the costs count as work-related expenses, special expenses or not at all depends on the individual case. Keep a record of the route and the number of trips.
Is the distance counted one way or return?
The commuting allowance is calculated on the one-way distance. The return journey is therefore not counted twice. For travel to a workplace this is clear. For the university it depends on the classification described above.
Is there a maximum amount?
Yes. The commuting allowance is capped at 4,500 euros per calendar year. If you use a car that you own or that is made available to you, a higher amount may be possible. The exact conditions are set out in section 9 EStG.
Next steps
- Note the one-way distance and the working days for each place of work.
- Ask your university office how your studies are classified for tax purposes.
- Ask the tax office if uncertainty remains, and enter the trips only after you have clarified the point.
Related articles
- Taxes 2027 for students and career starters: overview
- Work-related expense flat rate for students
- Tax return without a tax advisor: is it worth it for students?
- Home office for studies: is the deduction worth it? (in German)
- Tax benefits for students: what you can deduct in 2026 (in German)
Sources: Section 9 EStG, commuting allowance (accessed November 2026), Section 9a EStG, employee flat deduction (accessed November 2026)
Last updated: November 2026. This guide is general information, not individual advice.
