Many new sole entrepreneur : "Where are my mileage allowances?"
Here's the catch: as an entrepreneur, you are not your own employee. You cannot "bill" yourself for tax-free mileage or daily allowances in the same way as an employee. Instead, you receive a tax benefit for these in your financial statements. This means that the money does not go straight into your account, but instead stays in your pocket in the form of lower taxes.
When you report your expenses correctly, your taxable income decreases and you pay less tax. That's a saving that you'll feel in your wallet later on.
1. Mileage allowance (€0.55/km in 2026)
If you use your own car for work but the car is not registered in the company's name (i.e., private driving accounts for more than 50% of all driving), you can claim a so-called additional deduction for tax purposes.
- 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.
- Tip: You can use the Driversnote app or the free driving log template available on our website to keep a driving log. The main thing is to make sure you record your mileage!
2. Per diems – reduce living expenses
Commuting distances that are further from home or work also qualify for tax deductions (known as additional living expenses).
- Partial daily allowance (travel time over 6 hours): €25/day
- Full daily allowance (travel time over 10 hours): €54/day
Important: Make sure to note down the trips that qualify for daily allowances in your logbook, including the times. Without these notes, we can't claim any deductions for you – after all, we don't know where you've been!
When can I reduce my daily allowances?
In order for the tax authorities to approve the deduction, it must be a genuine work trip, not just a quick visit to a neighboring municipality. The rules are strict but logical:
- Distance: The "special place of work" (i.e., the gig location) must be more than 15 kilometers away from where you started your journey (home or workplace).
- Remote location: The destination must also be more than 5 kilometers away from your actual workplace or home.
Crossing municipal boundaries is no longer a requirement – it is enough to accumulate the kilometers. If you visit several places on the same trip, the entire journey is counted as one, as long as the furthest destination meets the 15-kilometer rule.