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Tax-deductible costs (KUP) calculatorTable of contents
Commuting is one of the most common reasons for using increased KUP. However, not every commute automatically qualifies — specific conditions and documents matter.
Use the KUP calculator for preliminary estimates.
Increased KUP usually apply when the employee lives outside the locality of work. In practice, it also matters whether the employer finances commuting in another way. See: Increased KUP.
The key is the actual place of residence and work. If you work outside your residence and commute, you may qualify for increased costs, provided statutory conditions are met.
In most cases the employer needs an employee statement to apply increased costs in advance payments. Without it, the correction may be done only in PIT.
Typically:
Consistent data reduces the risk of questions during verification.
Increased KUP relate to the actual place of residence, not only formal registration. In case of doubt, facts and consistent documents matter.
If part of your work is remote, check how it affects eligibility for increased costs. The key is whether statutory conditions are still met and commuting is real.
If the employer reimburses commuting or provides transport, this can exclude increased KUP. In such cases standard costs apply.
If you commute from different places during the year (for example after a move or when working in multiple locations), keep your statement and documents consistent to avoid doubts in the settlement.
An employee statement is usually enough, but for verification it helps to have period tickets, payment confirmations or other travel proof. The goal is consistency of data, not collecting every receipt.
Tickets do not automatically grant the right to costs, but they can support commuting. The key is meeting statutory conditions and keeping documents consistent.
Most often when there is no statement, commuting is funded by the employer, or work is fully remote and statutory conditions are not met. In such cases standard costs apply.
You usually submit a statement to each employer separately. With multiple workplaces, keep the data consistent across documents.
Increased costs are subject to annual limits. If you have more than one employer, the limits add up. See: KUP limits.
Scenario 1: you live outside the place of work and submit a statement. Increased KUP are applied in advance payments.
Scenario 2: you change residence during the year. Update the statement and check the impact in PIT.
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