In 2025, you may provide employees with a tax-free travel allowance of €0.23 per kilometer for travel in their own cars to business activities, including events. This falls under the targeted exemption within the Work-Related Expenses Scheme (WKR).
For public transportation, you can reimburse the actual costs on a tax-free basis. There is no maximum number of kilometers per day, but the trip must be for business purposes. This typically includes staff parties, team-building days, conferences, or kick-off events.
Always consult with your payroll department when dealing with large groups or large total amounts.
Want to learn more about the travel expense policy? Read our full article →