Company car

If you travel by car for your business than this qualifies as a business expense, regardless of whether you pass these costs on to your client or not.

If you drive a company car, then you may deduct all cost related to your car, like fuel, repair and maintenance, depreciation, insurance premiums and motor tax. Driving a company car you are required to keep a correct and balanced administration of the kilometers and pay VAT for the private kilometers and an aggregation for the private use.

Using your private car for business

If you drive business kilometers with your private car you can deduct a maximum of € 0.19 per kilometer. This requires that you keep administration of the kilometers.

VAT on receipts for your business travels like parking tickets or ferry receipts are only deductible if VAT is charged on the receipts.

Company car for business owners

The use of a company car is strictly regulated in the Netherlands. If you drive a company for private objectives, than this car qualifies as an income component, which is taxed in Box 1. If you own a business entity (usually a B.V.) in the Netherlands, than the regulations for an employee applies. See Income Tax Return/Company car

Blue Umbrella for Dutch tax matters

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