Public Transport

Regional public transport (“ÖPNV”)

Regional public transport includes the generally accessible transportation of passengers on scheduled services that are primarily intended to meet the demand for transport in urban, suburban or regional transport.

For reasons of simplification, regional public transport within the meaning of § 3 no. 15 EStG includes all means of public transport that are not supraregional transport in the sense of the following definition.

If a travel authorization for regional public transport is also released for the use of certain supraregional trains, this is still a journey in local public transport within the meaning of § 3 number 15 EStG. This includes in particular the release of the Deutschlandticket for certain IC/ICE connections.

Supraregional public transport

Supraregional public transport within the meaning of § 3 number 15 EStG (scheduled public transport) includes:

  • Deutsche Bahn long-distance trains (ICE, IC, EC)
  • Long-distance buses on fixed lines or routes and with fixed stops
  • Comparable high-speed trains and fast long-distance trains of other providers (e.g. TGV, Thalys).

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