The Basics
Distinguish between business trips, like client meetings, and daily home-to-office commutes. Employers must reimburse business trip costs when they initiate the travel. For commutes, there's no general obligation, but they cover about 50% of monthly public transport fares. Collective agreements may add further compensation.
How Reimbursements Work
For business travel—whether your role demands it regularly or not—you have two options. Opt for the annual tax authority lump sum, which covers fuel, wear and tear, vignette, insurance, and more. Alternatively, submit receipts for actual costs like petrol and parking. Insurance pro-rating is complex, so it's rarely reimbursed in practice. Some firms offer a tax-free annual bonus for commutes (up to €200, exempt from social contributions—ideal for reluctant bosses).
Key Notes
1/ Specify reimbursement terms in your employment contract to avoid disputes.
2/ Falsifying reports can justify dismissal for serious misconduct.
Expert insight from Julien Boutiron, lawyer and co-author of "Labour Law for Dummies" (Ed. First).
