Mobility benefit

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.

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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.

Reward sustainability

Unlike fuel cards or company cars, Circula can also be used to subsidise environmentally friendly transport.

Easy to roll out

Unlike fuel cards or company cars, Circula can also be used to subsidise environmentally friendly transport.

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.

5 simple steps
to a mobility budget

Invite users and assign benefits

Admins invite new users and assign them certain benefits using the “Benefits groups” function.

Submit receipts via app

Employees simply submit the receipts for their monthly mobility expenses via app.

Verification and net wage optimisation

We check all submitted receipts for legal compliance and calculate the maximum net wage optimisation.

Data transfer to payroll accounting

The interface to DATEV Lohn & Gehalt or DATEV LODAS is included. Transfer the data with just one click.

Payment with the next salary

The costs submitted are reimbursed with the next salary. All benefits paid out are listed on the salary slips in accordance with the law.

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.

Give it a try yourself

A mobility benefit in just a few steps. In our interactive product demo, we show you how easy using this benefit is in practice.

Exclusive partner offer for customers

Our customers receive attractive discounts for Sixt new car leasing through our partner Allane Mobility Group.

7,000 positive reviews show our customers' love for Circula.

● FAQ

Do you have any questions?

Can I reimburse travel by private car?

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.

Which types of mobility are taxed, which are tax-free?

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.

What is the maximum monthly amount of the mobility budget?

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.

Is the Mobility Benefit tax-free or taxed at a flat rate?

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

Is the mobility budget only applicable to work-related trips?

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.

Which means of transport can I use with mobility benefits?

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.

Is the Mobility Benefit tax-free or taxed at a flat rate?

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