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A taxi driver inquired whether, for the distance-based tax module, they should count the mileage from their home to the start of their working municipality. The DGT clarified that the calculation must be based on the total mileage travelled by the vehicle.
This ruling clarifies that for taxpayers using the distance-based objective estimation method, all vehicle mileage must be accounted for, leaving no room for excluding non-working journeys.
The tax team reviews your specific situation.
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