📍 Company car

Contrary to what you might think, your home-to-work commutes (= any place you travel to at least 40 times per year) are considered private trips! You cannot include them when calculating your professional kilometres to determine the business use percentage of your travel expenses.

However (let's keep things simple 🙊!), they benefit from a specific deductibility of €0.15/km. This flat rate covers all car-related costs: lease/depreciation, repairs and maintenance, insurance, tax, fuel… and is 100% deductible.

⚠️ If the car you use for these trips was ordered after 31/12/2025: it is no longer possible to deduct the flat rate of €0.15/km.

Are you a doctor who only works from a hospital (no home visits or private practice appointments)? Your commutes are considered private and deductible at €0.15/km. Bear in mind that the business use percentage applied to your car expenses will be significantly limited, justified only by your other professional travel (training, conferences, home visits, etc.).

Are you a consultant working from a coworking space as well as at several clients' premises? If you travel to the same location more than 40 days, all those trips will be considered private (€0.15/km). On the other hand, for other clients where you work an average of 2 days a month, those trips are fully professional.

💡 Despite the restrictive rule, a single professional reason is enough to reclassify a trip as professional. For example, if you stop by the courthouse before heading to your office, the entire journey is then considered professional.