The amount of tax deduction for living expenses for drivers working as EMZ has changed

Some truck drivers are self-employed and work through their own EMZ. Such drivers are entitled to a fixed amount deduction for staying away from home during long trips. This amount is reviewed annually.

The right to deduction from the tax base occurs if the following conditions are met:

• The trip must last more than 24 hours,
• The entrepreneur driver must confirm the number of travel days, for example via tachograph discs, invoices and trip reports. The day of departure and the day of return are counted as half a day,
• The deduction can only be taken when filing a tax return. The scheme does not apply to hired drivers.

The destination may also be outside the Netherlands; the maximum travel distance is not limited.

If the trip is international and the destination is more than 50 km from the driver's home address, the tax deduction scheme can be applied to it, even if the duration of the trip is less than 24 hours. Such trips must meet two additional conditions:

1. They are carried out several days in a row, 
2. Each route lies entirely beyond 50 km from the home address of the driver-entrepreneur.

If you meet the conditions and agree to use the fixed deduction scheme, you do not need to save documents confirming your actual living expenses.

Fixed deduction amounts for accommodation

In 2024, the fixed deduction for living expenses for self-employed drivers is 48 euros per day. In previous years it was:

• 2023: 45 euros per day,
• 2022: 41,5 euros per day,
• 2021: 39,5 euros per day,
• 2020: 38,5 euros per day.

If the amounts for accommodation exceed the fixed ones, the entrepreneur driver can refuse this scheme and deduct actual expenses from the tax base. At the same time, he will need documentary evidence that real expenses exceed fixed ones (hotel bills, etc.). It should be noted that such deductions are possible in amounts no greater than the established limits - the limits can be viewed on the tax authorities website.

In order to correctly take into account all the deductions you are entitled to and not overpay the tax service, order filing a declaration from specialists!