Own fleet or lease

Business mobility – lease and/or own fleet

If you own or lease vehicles, you are expected to be able to distinguish between the following:

• Number of kilometers driven
• Type of vehicle
• Privately driven kilometers
• Commuting kilometers
• Business traffic

You may be using a mileage tracking system. Sometimes no distinction is made between private and commuting travel. This is often the most difficult aspect. If it is not registered, you may use the flat-rate method. See the bottom of this page for an explanation.

For the deduction of private kilometers, a number of 8,900 per lease car per year must be assumed, unless no more than 500 kilometers have been driven privately on an annual basis (demonstrable according to the Dutch tax authorities' car allowance rules). In that case, you may state 'zero' for the number of private kilometers driven.