The mobility benefit for everyone
Our mobility budget is individually configurable, allowing you to subsidise all types of transportation for work or personal use on a monthly basis. In some cases, this can be done tax-free.
Support all types of mobility. With just one click.
A benefit for everyone
Offer your team the flexibility they need. Regardless how you get to work, all types of transport are accepted.
Unlike fuel cards or company cars, Circula can also be used to subsidise environmentally friendly transport.
Easy to roll out
Implementation in just a few hours, support during rollout with contract templates, training and manuals.
Everywhere on the road.
All costs considered.
Train ticket to work — subsidy approved.
New tank of gas — subsidy approved.
Bike to work — subsidy approved.
Tax-free or tax-optimized
Public transport has been completely tax-free since 2019. We offer two tax models so that you have the option of subsidising all types of transport.
Give it a try
A Mobility Benefit in just a few steps. In our interactive product demo, we show you how easy this benefit is in practice.
No effort for HR people
You don't have to be a tax expert to roll out a benefits programme that reaches the people in your company. You just need to know what's important to them. We'll do the rest.
1. Inviting employees to Circula
2. Submit receipts via the app
3. Verification of legal compliance & calculation of maximum net wage optimisation by Circula
4. Data transfer to payroll accounting
5. Payment with the next salary
Compliance doesn’t have to be complicated.
Not even in HR. We will show you how easy it is to roll out your individual benefits program.
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.