> For the complete documentation index, see [llms.txt](https://help.immodio.app/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.immodio.app/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10102900-reisekosten-unternehmer-fahrtkosten.md). # Business travel costs, travel expenses Help on the Immodio entry item Travel costs of the entrepreneur, travel expenses.
You use this category for **travel expenses actually incurred in connection with your letting activity**, in particular where you use **the train, a bus, a taxi, public transport or comparable means of transport** for a letting-related journey. Typical cases are, for example, journeys: * to a let property, * to a handover or hand-back of an apartment, * to an appointment with tenants, * to an appointment with a tradesman, * to a property manager, * to an owners' meeting, * to a lawyer or tax adviser because of your letting activity, * or to another appointment directly connected with your letting activity. The journey has to be economically connected with your letting activity. #### **What can be posted to this category?** The **transport costs actually paid** in particular can be posted here, for example: * train tickets, * bus tickets, * tram or underground tickets, * taxis or comparable ride services, * other public transport tickets, * the travel costs of a hire car in connection with a specific letting-related trip, as far as no more specific category applies. **Example** You travel by train to an owners' meeting for your let condominium apartment. The train ticket: **€80** You then take a taxi from the station to the venue for **€20**. The entire **€100** can in principle be posted to the **"**[**Travel costs of the entrepreneur, travel expenses**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10102900-reisekosten-unternehmer-fahrtkosten.md)**"** category. #### **A private car has its own category** Where you use your **private car** for a letting-related journey, you in principle use **this** category as well where you want to record the journey using the flat-rate mileage allowance. For an external journey with your own car, **€0.30 per kilometre actually driven** can currently in principle be claimed. {% hint style="info" %} Both the outward and the return journey count on such a travel-cost journey. {% endhint %} **Example** You drive **40 km to the let property** with your private car and then **40 km back** Total distance: **80 km** Claim: **80 km × €0.30 = €24** This **€24** is then posted to the **"**[**Travel costs of the entrepreneur, travel expenses**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10102900-reisekosten-unternehmer-fahrtkosten.md)**"** category. #### **Occasional journeys to the let property are travel costs too** With a typical private landlord, the property is often administered from home. Where you travel to the let property only occasionally, for example because of: * a handover of an apartment, * water damage, * an appointment with a tradesman, * a viewing, * or a property inspection, the travel costs can likewise be taken into account under travel-cost principles. {% hint style="info" %} The Federal Fiscal Court has expressly confirmed that with a landlord, occasional journeys to the let property can in principle be taken into account at their actual amount, or where their own car is used at the corresponding mileage rate. {% endhint %} #### **Very frequent journeys to the same let property can be treated differently** An exception can apply where you visit a let property **very frequently and permanently** and the centre of your letting activity is there. The Federal Fiscal Court had, for example, to assess a case in which let properties were visited **125 and 175 times** a year respectively. Where, because of the actual activity, the permanent centre of the letting activity is at the property, the deduction of travel costs can be limited to the plain distance allowance. {% hint style="info" %} For occasional property visits, by contrast, that is in principle not the typical case. {% endhint %} #### **Separate private and letting-related trips** A private trip may not be posted in full as travel costs of your letting activity merely because you additionally keep an appointment at a let property during it. **Example** You spend five days of private holiday in Berlin and during that time visit your let apartment there once. {% hint style="warning" %} The full costs of the trip can then **not** be attributed to your letting activity. {% endhint %} With trips occasioned by a mixture of private and letting-related reasons, it has to be examined which costs can actually be attributed to the letting activity. Additional purely letting-related expenditure can in principle be deducted separately; with mixed expenditure an appropriate split is required. #### **Examine journeys in connection with buying a new property separately** Travel costs are not automatically running travel costs merely because the property acquired later is to be let. Where costs arise **directly in connection with acquiring a specific property**, an attribution to the acquisition costs can be necessary. That concerns, for example, costs caused directly by a property acquisition already being pursued specifically. #### **Assignment in Immodio** With this category the assignment is to the **owner**. Select the owner to whom the trip or journey is actually attributable. With larger or unusual travel costs, the receipt or the **entry text** should additionally show: * the destination, * the date, * the rental property concerned, * and the reason for the journey. #### **Do not recover from the tenant** A landlord's travel and journey costs are in principle part of the **administration of their letting activity** and are not recoverable operating costs of the let property. The **"Recoverable in the operating cost statement"** switch therefore has to stay **disabled**. **Keep in particular:** * tickets and travel passes, * taxi or ride service receipts, * invoices, * proof of payment, * and where necessary a short note on the **purpose of the trip and the let property concerned** on file.