📍 Car

Contrary to what you might think, your home-work trips (= where you go at least 40x a year) are private journeys! You can't include them in the calculation of your business kilometers when determining the business portion of your travel expenses.

However (let's make it simple 🙊!), they do benefit from a specific deductibility rate of €0.15/km. This flat rate includes all car-related costs: rent/amortization, repairs and maintenance, insurance, tax, fuel... and is 100% deductible.

Are you a doctor who only works out of a hospital (no patient appointments) ? Your journeys are considered private and deductible at €0.15/km. Note, however, that the professional share of your car expenses will be very limited, and will only be justified by your other professional travel (training, conferences, home visits, etc.).

Are you a consultant working in a coworking space or with several customers ? If you travel to the same location for more than 40 days, all these journeys will be considered private (€0.15/km). On the other hand, for your other customers with whom you work an average of 2 days a month, these journeys are indeed professional.

💡 Despite the restrictive rule, you only need a professional reason to reclassify the journey as professional. For example, if you stop off at the courthouse before going to the law firm, the entire trip is then considered professional.