I am just wondering how km calculation from your home to office is made. Is it assumed to be the shortest distance or the the distance you use to go to office.

I am living about 15 km from my office but using this way i have to cross the city and it take rather more time...so i moslty use autobahn to pass by the city which in this case makes about 22km.

Now while calculating km for finanzamt which distance should i actually account for...

regards

You should claim the distance you are actually using. If the distance you re driving is "verkehrsgünstiger", that is - you come faster to work - then you have also right to abduct the cost for this distance from the Finanzamt. This is very well known topic, many infos in internet (in German). There was old regulation which said you can use only shortest way for tax, but this changed since 2001 i think by some law change or perhaps court decision.