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

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

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

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

💡 If you stop by a client or a job site on the way: ➡️ the entire journey is considered a business trip ✅

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

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

Include the following vehicle information on each expense report:

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

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

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

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

❗ Important: the €0.15/km flat rate 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).