As an entrepreneur, you do not "bill" mileage allowances or daily allowances to yourself in connection with your salary in the same way as an employee. Instead, you receive a tax benefit for these at the end of the financial year.
Kilometer reduction (€0.59/km in 2025)
This deduction is made on your tax return if you drive your own car for work but the car is not included in the company's accounts (i.e., private use > 50%).
How does it work? Keep a driving log. At the end of the year, you report the number of kilometers you have driven for work, and we will add the deduction to your tax return. This will directly reduce your taxes.
Per diem allowances
You can also get a tax deduction for commuting to work far from home.
- Partial daily allowance (more than 6 hours): €24/day
- Full-day allowance (more than 10 hours): €53/day
Important: Make sure to write this info down in your driving log! Without these notes, we won't be able to claim any deductions for you.
Tax exemption for daily allowances requires that the specific place of work is more than 15 kilometers away from the place from which the journey was made. The journey to work may start from your home, work accommodation, accommodation at your secondary place of work, or your actual or secondary place of work. If you visit different destinations during the same work trip, the distance requirement is met for the entire trip if the furthest destination is more than 15 kilometers from the point of departure. In addition, the specific place of work must always be more than 5 kilometers away from all of the above-mentioned places. Crossing municipal boundaries is not a prerequisite for the payment of tax-free daily allowances.