Job-Ticket Information on the income tax treatment of the Job Ticket

The following information is intended to give you an overview of the income tax aspects of purchasing a Job Ticket.

As an employer, Heidelberg University pays a monthly subsidy to rnv for each holder of a “Deutschlandticket Job HD”. This makes the Job Ticket cheaper than a regular Deutschlandticket. The annual amount of this subsidy is reported as a monetary benefit on the electronic income tax statement under “Employer benefits for travel between home and work”.

Monetary benefits are tax-free as long as their total does not exceed the monthly exemption limit of currently 50 euros. If this exemption limit is exceeded, the total monetary benefits are added to the normal monthly salary and taxed together with it. Due to the purchase of the Job Ticket alone, it is currently unlikely that the latter case will occur for university employees.

The monetary benefit shown on the income tax statement is automatically deducted by the tax office from individually claimed income-related expenses. This will reduce your tax refund if your claimed income-related expenses exceed the current income-related expense allowance of 1,230 euros (Section 9a EStG).

Tip: Don't forget to claim your expenses for travel between your home and place of work as income-related expenses, as these are not automatically taken into account by the tax office.