Appeal Regarding Deductibility of Professional Travel Expenses for Supplementary Old-Age and Survivors' Insurance Benefits

The case concerns an appeal against a decision by a compensation office regarding supplementary benefits to the old-age and survivors' insurance/disability insurance scheme. The appellant sought an increase in their supplementary benefits, arguing that the costs associated with their professional activity, specifically travel expenses, should be fully considered as deductible expenses when calculating their net income for benefit eligibility. The court ruled against the appellant, reasoning that while travel costs are generally deductible, the relevant regulation limits the deductibility of such expenses when calculating income for supplementary benefit purposes, meaning only the proportion of travel costs exceeding a defined threshold or those deemed necessary for subsistence are fully considered, thus upholding the compensation office's initial assessment.