It doesn't get more mobile than this
Bye-bye company car, hello unrestricted employee mobility: With the mobility budget, you can finally be fully flexible on the go.
Submit your mobility costs in seconds via OCR scan and get reimbursed the following month.
Use it flexibly
You can submit costs from any mobility type – for both work commute and private travel.
Easy to set up
Implemented within hours thanks to our Customer Success team.
Two possible tax models
Generally, he Circula Mobility Benefit can be used for any means of transport – you decide whether completely tax-free or partially taxed at a flat rate.
Zero admin work for HR
Once submitted, Circula audits the receipts, calculates the reimbursements, and creates the files for your monthly payroll. 100% compliant with German tax law.
Want to reduce your carbon footprint? Now you can: all eco-friendly means of transportation are supported!
We offer flexibility
With our Mobility Benefit, you can use any means of transport – both for business and for pleasure.
Keep track of your monthly mobility budget and spending in the Mobile App.
Automated receipt control
Circula is checking each receipt for its tax compliance so your payroll team does not have to.
Standard payroll integrations
Circula works plug & play with DATEV LODAS und Lohn & Gehalt but also with any other payroll system upon request.
The future of employee mobility starts now
In the past, it was common for a company car to be a major incentive for employees to stay with a company long-term or to recruit potential candidates. Since then, sustainability and climate protection concerns have led to a change in the needs for company mobility. Nowadays, employees seek alternatives to the conventional company car.
Do you have any questions?
In principle, all means of transport are allowed. However, there are two models based on tax differences that can be applied to different employees or groups of employees in the company: a) completely tax-free and b) partly tax-free, partly taxed. Public transport and long-distance public commuting (not in a car) are tax-free on the part of the legislator, but private long-distance and individual transport, e.g. car sharing, e-scooters, are taxed normally.
No, employees are free to decide which trips they use their budget for - whether private or work-related is irrelevant. Nevertheless, it must be clearly distinguished from a business trip, business trips cannot be charged or accounted for with the mobility budget. Business trips can be settled with Circula Expenses.
We basically offer two tax models for our Mobility Benefit. As a company, you choose one of the two models: a) completely tax-free or b) both tax-free and taxed at a flat rate of 25%. In the first model, only all public transport journeys and long-distance business journeys (commuting journeys) are subsidised. In the second model, individual transport (e.g. car sharing, e-scooters, e-bikes) and private long-distance journeys are also subsidised.
Furthermore, according to § 40 para. 2 sentence 2 no. 2 EStG, there is the possibility of taxing remuneration that would be tax-exempt according to § 3 no. 15 EStG at a flat rate of 25% (option), with the consequence of reducing the distance allowance
Companies are free to set the amount they want to make available to their employees. This way you remain flexible and offer your employees an individual and unique benefit.
All journeys by public transport within Germany are tax-free. The usual taxes are paid on journeys by individual transport (e.g. cab, scooter, car sharing) and long-distance transport (ICE, IC).
Exceptions: If the trip is a commute to work made by long-distance transportation, taxes are not due for that trip.
No, according to the case law of the Federal Ministry of Finance, the additionality requirement is a central factual for the tax exemption and thus its basic prerequisite. In other words, companies can only benefit from the tax exemption if the mobility budget is actually paid in addition to the salary.
In this regard, the BMF regulated in § 8 para. 4 EStG that the additionality requirement is only fulfilled if
- the benefit is not offset against the entitlement to wages;
- the entitlement to wages is not reduced in favour of the other benefit;
- the earmarked benefit is not granted in lieu of an already agreed future increase in wages; and
- the salary is not increased if the benefit is discontinued.
This applies from the assessment period 2020. A new BMF letter dated 5 January 2023 also regulates the assessment periods up to and including 2019.
Yes, employees can submit fuel expenses in the "private transport" category – even for private trips in a car. Note that these costs must be taxed normally.
We make employees benefit
Use tax benefits to optimize your employees' wages and reduce your costs at the same time.