Claiming taxes back on work travel expenses

Does anybody know the current status of the 'Wege zwischen Wohnung und Arbeitsstätte' law or part of the tax declaration? In the past you could claim 30cents per km for all your kms to work, but now they want to allow you to claim from the 21st km and on. I heard that this law is still pending in German courts. Does anybody know the status of this law currently and if I file a return, what would kms would be covered? I can't seem to get a clear answer out of anybody I ask. Thanks.

Its not "want to" its the status now. Its fact. Its not really complicated / confusing...

A good source of info is "Steueretipps für Angestellte" which you can order with an update service or
you find that many public libraries have it.

Up to and including 2006: 30 cents per km
2007: onwards 30 cents per km from the 21st km as "Werbekosten"

For practical purposes forget possible changes through courts.

HEM that is not totally true.There are ongoing court cases as to wether this is totally legal.A descision has not been reached yet to the 21km ruling but should be through by Autumn this year.Everybody will be reimbursed if found to be non legal.

HEM is correct. The law, as it currently stands, offers the tax advantage only from the 21st kilometre. There is, however, a joint action in the German Courts (Finanzgericht Niedersachsen (Az.: 8 K 549/06) and Finanzgericht Saarland (Az.: 2 K 2442/06)) contesting the legality of the law. If your Lohnsteuerkarte indicates that your monthly tax deductions are increased as a result of the original law then you should immediately lodge a claim against this, pending the final legal decision. If you don't there is a chance you may not have any overpayments returned even if the law is overturned. You can download a sample letter here. Most people won't have this entry on their Lohnsteuerkarte so don't need to do this, as the claim is usually made at the end of the tax year resulting in a rebate of tax. By that time the outcome in the courts should be known.