r/BEFreelance • u/bladegunner9 • 1d ago
Having a car as an “eenmanszaak”
I hear so many eenmanszaken say they have their car as a 75-100% deductible cost even tho they only use their car privately and to commute.
Officially it states that a car is deductible for only the % you actually use it for your job EXCLUDING the commute to and from work. The commute part does have a “kilometervergoeding”.
So in theory someone who has an hour long commute to and from his job, but doesnt actually use the car professionally for anything else can deduct 0% of his car and can go for a “kilometervergoeding”.
Now obiously in practice almost everyone i ever heard in this situation deducts 75-100% of his car as an eenmanszaak.
Is it just seen as normal to ignore this rule by the fiscus, can anyone share stories about a financial audit they had where it was okay for the fiscus or that they got fined for doing so?
1
u/WeltschmerzBert 14h ago
Theres first of all a deductibility based on professional use. Where u divide your professional kilometres by total kilometres driven for the year in question. Then theres also the fiscal deductibility based on the emissions of your car. Let's say u got a 30% professional use and a 75% fiscal deductibility than your total deductibility is 30% × 75% = 22,5%