If you are a company director and you use your personal car for professional trips (excluding home ↔ workplace commutes), you can receive a mileage allowance.

Your company can reimburse you for professional trips, for example:

📌 These trips must be justified in a detailed expense report.

Home ↔ workplace commutes are considered private trips (workplace = any location you travel to at least 40 times per year).

💡 If you stop at a client's or a construction site on the way: ➡️ the entire trip is considered professional ✅

However, if you go straight home after work, it remains a private trip ❌

For your company to reimburse you, create a detailed expense report including the following information for each professional trip (see the Excel template at the end of this article – save it as a PDF and upload it under your "expenses"):

Include on each expense report the details of the vehicle used:

📌 Annual cap: maximum 24,000 km per year (justified trips only)

The mileage allowance is not fully tax-deductible within your company. It is subject to a partial tax disallowance, depending on:

✅ Exception: if you use an electric car, the allowance is fully deductible.

This amount only applies to your personal tax return (actual expenses) and not to your company.

❗ Important: the flat rate of €0.15/km can never be included in an expense report submitted to the company.
It only applies if you deduct your actual expenses in your personal tax return (rarely advantageous as a company director).