I would like to know how trading activities differ from other activities when it comes to taking into account the commuting allowance. In this activity, the employer is only obliged to cover up to 70% of the costs (of the cheapest public transport), while the remaining 30% must be covered by the employee out of his/her own income. Of course, the employer can also cover 100% of the transport costs, but most employers prefer to meet only the minimum criteria and pass on the rest to the employee. In other words; the employee has to go to work for free for a day or two a month to "earn" the commute. The prize question with such an artificially worded legal article is what happens if the employee CANNOT cover the remainder of the commuting costs? We know that in many companies employees are paid very small salaries (e.g. € 700 net) and the cost of € 30-40 extra transport costs with their own participation is already negligible. And this is in order for the employee to show up at the workplace at the employer's request. It's common sense, isn't it? Please give me a reasoned and very simple answer. If articles are quoted, please give a clear explanation.