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A company has requested clarification on how to substantiate travel by its managers to various work sites to apply for travel expense exemptions. The Directorate General for Taxes (DGT) states that for the use of private vehicles, the €0.19 per kilometre exemption requires proof of the actual journey, in addition to tolls and parking fees.
Companies must implement robust documentation processes to prove the necessity and reality of business travel when claiming mileage allowances for employees using private vehicles.
The tax team reviews your specific situation.
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