📍 Company car

Contrary to what you might think, your home-to-work commutes (= any place you go to at least 40 times per year) are 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 is a petrol, diesel or hybrid vehicle ordered after 31/12/2025: the €0.15/km flat-rate deduction is no longer available.

Are you a doctor who only works from a hospital (no home visits or consultations at a private practice)? 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 trips (training, conferences, home visits, etc.).

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

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