Tax costs of an international driver on a B2B contract according to the latest individual tax interpretation

On 24 August 2022, an individual tax interpretation was issued by the Director of the National Fiscal Information regarding the tax deductible costs of a driver performing international transport as part of his business activity.

According to the position of the Director of the NFI, a driver employed under a B2B contract may include the value of business travel allowances in the tax costs of his business activity. An important criterion for recognising a travel as a business travel is to determine whether the travel is directly related to the conducted business activity.

This stands in contrast to the situation of a labour contract driver, whose travels do not constitute business travel, according to a change in the regulations from 2 February 2022.