Travel costs in the Referendariat (legal clerkship) raise two questions: does your employer reimburse the trips to your training placements, and what can you deduct in your tax return? The two questions are answered separately. This guide explains how reimbursement works, which income-related expenses apply and how to calculate the commuting allowance.
Short answer: Whether trips to training placements are reimbursed is governed by state law. For tax purposes you can claim the commuting allowance (Entfernungspauschale) of 0.38 euros per full kilometre and working day between home and training placement. Last updated: October 2026, legal basis § 9 EStG.
The most important points
- Reimbursement of travel costs to training placements follows state law and the training regulations.
- The commuting allowance is 0.38 euros per full kilometre of the route and per working day on which you go to the training placement.
- The allowance applies regardless of the means of transport. You do not need a travel log for it.
- With a second household, family trips home can be claimed once a week in addition.
- Income-related expenses count for tax only above the flat allowance of 1,230 euros.
What does your employer reimburse?
Training consists of four compulsory placements and one or more elective placements. Each compulsory placement lasts at least three months, and the placement with a lawyer at least nine months. If a placement is far from your home, travel and accommodation costs become a question. Under § 5b para. 7 DRiG, state law regulates the details of the training.
Whether and to what extent travel costs to a placement are covered therefore depends on the state, the type of placement and sometimes on the distance. Ask the responsible higher regional court or the state examination office early on which rules apply. Keep all receipts for trips so you can apply for reimbursement.
Which income-related expenses apply to your trips?
Trips between your home and your training placement are income-related expenses, which are recognised through the commuting allowance. Under § 9 para. 1 sentence 3 no. 4 EStG, the allowance is 0.38 euros per full kilometre of the route, for each working day on which you visit the training placement. The distance is counted one way, not as a round trip.
| Trip | Amount | Note |
|---|---|---|
| Home to training placement | 0.38 euros per full kilometre and working day | Regardless of the means of transport |
| Family trips home with a second household | 0.38 euros per full kilometre, once a week | Only with a second flat at the training location |
| Trips to elective placements | Check reimbursement under state law | Clarify the individual case with the tax office |
How is the commuting allowance calculated?
Assumption: your training placement is 25 kilometres from home, and you travel there on 200 working days a year. That gives 25 times 0.38 euros, or 9.50 euros per day. Over 200 days this comes to 1,900 euros per year. The annual cap of 4,500 euros is not reached.
In the example, the 1,900 euros exceed the employee flat allowance of 1,230 euros under § 9a EStG. The excess of 670 euros reduces your taxable income. How much tax this actually saves depends on your other income, and you can check it with the tax calculator of the Federal Ministry of Finance.
What applies if you drive a car?
For the use of your own or a company car, the law provides for a higher amount. The details are set out in § 9 EStG. If you drive to your training placement regularly and the costs are high, check the statutory text or ask the tax office before you file your return.
You do not need a travel log for the commuting allowance. What matters is the one-way distance and the number of days on which you actually travelled to the training placement. Record them continuously, for example in your calendar.
Family trips home with a second household
If you take a flat at the training location and keep your main residence at your previous home, a second household may apply. Accommodation costs in Germany are then deductible up to 1,000 euros per month, and you can claim one family trip home per week. Under § 9 para. 1 sentence 3 no. 5 EStG, 0.38 euros per full kilometre is used for these trips.
It is important to document your main residence and the training location clearly. A tenancy agreement, a registration certificate and the assignment letter are the most important documents.
How to proceed
- Ask the higher regional court whether and how travel costs to training placements are reimbursed.
- Note the one-way distance and the number of working days for each placement.
- Calculate the commuting allowance and compare it with the employee flat allowance of 1,230 euros.
- Enter the amounts in your tax return and keep receipts and reimbursement notices.
What changes when placements change?
During the training you change your place of work several times. For each placement, the distance counts from your home to that placement. If the location changes, your calculation changes as well. Whether your flat stays the same throughout the training or you move is therefore decisive for every calculation.
For the calculation, what counts is which placement is your first place of work for tax purposes. If in doubt, the tax office decides whether a placement falls under this. Calculate each placement separately and note the distance, the period and the working days. That way you lose nothing when placements are in different towns.
- Record each placement with name, location, period and one-way distance.
- Count the actual working days per placement, not the weeks.
- Check whether each reimbursement relates to the same route, so that you do not claim anything twice.
Frequently asked questions
Is the trip to an elective placement deductible?
That depends on the placement and on state law. If your employer reimburses travel costs, you cannot claim them again. Ask the training placement first and then the tax office before you claim the costs.
Does the allowance also apply to trips by bike or by bus and train?
Yes, the commuting allowance applies regardless of the means of transport. Whether higher actual costs can be recognised for public transport in an individual case is for the tax office to decide on the basis of the law.
Do I have to keep a travel log?
Not for the commuting allowance. The distance and the number of working days are sufficient. A travel log only makes sense if you want to prove a higher cost than the allowance.
Can I claim trips for the year before the move?
The commuting allowance is claimed in the tax return for each calendar year. Whether an earlier period can be included depends on when the activity started, so clarify it with the tax office.
Related reading
- Part-Time Jobs and Taxes for Students in Germany
- Loss Carryforward in Studies: Tax Return Step by Step
- Health Insurance for Referendare in Germany
- Anwärterbezüge im Referendariat nach Bundesland (in German)
Sources: Income Tax Act, § 9 (gesetze-im-internet.de, in German), retrieved October 2026; German Judiciary Act, § 5b (gesetze-im-internet.de, in German), retrieved October 2026; Income Tax Act, § 9a (gesetze-im-internet.de, in German), retrieved October 2026.
Last updated: October 2026. This guide is general information, not individual advice.
