The amount of compensation without additional taxes is €0.30 per kilometer of business trip, but not more than €335 per calendar month for one individual receiving compensation.
The amount of compensation (in the tax exempt amount) shall be declared to the INF14 by 1 February of the year following the reporting year. The declaration shall state the individual recipients of compensation and each vehicle.
There are no rules on how the compensation is paid, so the individual receiving the compensation may be paid one amount for the whole year. If other car expenses such as fuel or car repairs are reimbursed, their cost is also included in the monthly allowance of EUR 335.
In addition to compensation for the use of personal vehicles, the car owner can be compensated for parking fees without having to keep a travel diary. This requires expendable documents and justification (application). This amount of compensation is not included in the monthly norm of 335 euros.