The government adopted an amendment to the Decree on the tax treatment of reimbursement of costs and other income from employment.
The change refers to the amount of the reimbursement of costs for transportation to and from work, which is not included in the tax base of the income from the employment relationship.
As from now, up to 0.21 € (previously 0.18 €) is not taken into account for every full kilometer of distance between the usual residence and the place of work - for each day of presence at work, if the place of work is at least one kilometer away from the employee's usual place of residence. The reimbursement of expenses for business trips, if the employee uses his own vehicle, also increased from 0.37 € to 0.42 € for each kilometer.
The values will come into force from
01.07.2022