New lump-sum amount for reimbursement of business use of private car.

Published


Employees using a privately-owned car for business purposes can now be reimbursed a lump-sum amount of EUR 0.3707 per kilometre.

Costs that an employee incurs when using a privately-owned car for business purposes can be reimbursed by the employer free of income tax and exempt from social security contributions. Repayment can be made on a lump-sum basis, taking into account the actual business kilometres driven.

This new amount is higher and is applicable to reimbursements made during the period from 1 July 2021 to 30 June 2022.

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