For a final and legally binding answer, please contact your local tax office. For tax certainty, you may request an official (income tax) ruling under § 42e of the German Income Tax Act (EStG) from the responsible tax authority.
Income earned from carpools is classified as miscellaneous income under § 22 no. 3 EStG and must be taxed if it exceeds €256 per year after deducting applicable expenses.
If your income remains below this threshold, it is tax-exempt.
You can deduct the following work-related expenses, among others:
Detours to pick up or drop off passengers:
€0.30 per driven kilometer
Additionally per person transported for the total distance:
€0.02 per kilometer
Drivers in a carpool can claim the commuter allowance, regardless of the means of transportation used for commuting.
€0.30 per one-way kilometer
From the 21st kilometer onward: €0.38 per kilometer
This can be deducted as a business expense in your income tax return.
Note: This is not tax advice. Please consult your tax advisor if in doubt.