{
 "protocol": "verified-facts/0.2",
 "key": "de/entfernungspauschale/familienheimfahrt",
 "label": "Rate for one weekly family home trip under double-household rules",
 "value": 0.38,
 "unit": "EUR/km",
 "period": "2026",
 "effectiveFrom": "2026-01-01",
 "effectiveTo": null,
 "source": "https://www.gesetze-im-internet.de/estg/__9.html",
 "quote": "Zur Abgeltung der Aufwendungen für eine Familienheimfahrt ist eine Entfernungspauschale von 0,38 Euro für jeden vollen Kilometer der Entfernung … anzusetzen.",
 "verifiedDate": "2026-10-03",
 "nextScheduledRefresh": "2026-12-15",
 "status": "fresh",
 "ageDays": 10,
 "maxAgeDays": null,
 "scope": "Per full kilometre of one-way distance between home and erste Tätigkeitsstätte, per working day, regardless of transport mode. From 2026 a single rate from the first kilometre (Steueränderungsgesetz 2025).",
 "hash": "sha256:3a61edea09c655a46e75ed321acf842ae3a6736f04b374ccbc08ab2ab8bd62ec",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..DaXDAkQla35yQnJuhJfP4wyRaEVvg0yln_sCmKFoQfuRViNTIz--Q7moyS7u1htzIPcodlybRBQQrg79II6KBA",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/de/entfernungspauschale/familienheimfahrt",
  "text": "databutler.dev, verified 2026-10-03 against https://www.gesetze-im-internet.de/estg/__9.html"
 }
}