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.
