German Federal Fiscal Court rules on pilot commuting expenses

The German Federal Fiscal Court (BFH) has ruled that a parked aircraft at a home base airport constitutes a pilot's first place of work. This decision impacts how commuting expenses are calculated for tax purposes.

Under the ruling, travel costs between a pilot's residence and their first place of work are subject to the standard commuter allowance, which is 0.38 € per kilometer (0.30 € until the end of 2025). Other professional trips can be claimed at actual costs or a flat rate of 0.30 € per kilometer.

The case arose when an employed pilot argued that the airport was not their primary place of work because their duties were performed almost exclusively within the aircraft, which they claimed was not a fixed business facility. While the court agreed that an aircraft is not a fixed facility, it determined that the pilot's primary place of work includes the parked aircraft at the stationing airport. The court noted that the aircraft only transitions into flight operations once it leaves its parked position.