Driving your partner's car for business: what can you deduct?
Written by Ilias Aarrass5 min read · Published on · Last reviewed on 
In short
For business kilometres in a car that is not part of your business assets, such as your partner's car, you deduct € 0.25 per kilometre in 2026, and that amount covers all car costs so fuel, maintenance and insurance are not separately deductible.
- The rule looks at which assets the car belongs to, not at who owns it.
- Parking and tolls during a business trip are separately deductible.
- VAT on fuel and maintenance is in practice not deductible, because the receipts are not in your business's name.
- Without a mileage record showing date, destination and purpose there is no deduction.
Many freelancers have no car in the business's name but still drive for business regularly. Often in their partner's car, sometimes in a family member's car or a car-sharing vehicle. The question is which costs you may deduct, because the fuel receipt is not in your name and the car is not on your balance sheet. Fortunately the rule is simpler than you think: for every business kilometre in a car that is not your business's, you may deduct a fixed amount per kilometre. This article explains how that works, what you may not deduct and what to record.
The fixed € 0.25 per kilometre
If you drive for business in a vehicle that is not part of your business assets, you may deduct a fixed amount per business kilometre. In 2026 that is € 0.25. The rule is not about who owns it but about which assets the car belongs to. If the car is in your partner's, your parents' or a friend's name, for your business it is an outside car and the fixed amount applies. The same goes for your own private car; see travel costs and the mileage allowance.
That amount is meant to cover everything: fuel, maintenance, insurance, depreciation and road tax. So you may deduct nothing alongside it, not even if you filled the tank yourself. If your partner charges you for the use, that makes no difference: you deduct € 0.25 per business kilometre, not the amount you actually paid. Parking and tolls during a business trip are separately deductible.
| Cost | Your partner's car | Car on your balance sheet |
|---|---|---|
| Per business kilometre | € 0.25 | not applicable |
| Fuel | no, included in the € 0.25 | yes, actual costs |
| Maintenance and insurance | no | yes |
| Depreciation | no | yes |
| Parking and tolls on a business trip | yes | yes |
| VAT on fuel and maintenance | in practice no, the receipts are not in your name | yes, with a correction for private use |
Why you cannot put the car on your balance sheet
You can only put an asset on your balance sheet if it belongs to your own assets. If the car is in your partner's name and is in fact theirs, that is not the case, so you cannot depreciate it, claim investment relief or deduct actual costs. That feels illogical if you use the car mostly for business, but it is the rule. See business or private assets for how that choice normally works.
If you are married in a community of property, the car is in principle jointly owned and things can be different. There is then sometimes room to treat the car as business assets, with all that follows: deducting actual costs, depreciation and an addition for private use. That is a choice you cannot easily reverse, so have it assessed before you make it.
If you really drive a lot of business kilometres, it is worth calculating whether your own car on the balance sheet works out better. With many kilometres a year the fixed allowance adds up nicely, but with a more expensive car with high costs the actual-cost route can be better. The trade-off is set out in buying, leasing or keeping a car private.
4,000 business kilometres in your partner's car
- Business kilometres
- 4,000 a year, recorded per trip
- Deduction
- 4,000 times € 0.25 is € 1,000
- Fuel you paid yourself
- not separately deductible
- Parking
- € 180 of parking, which is deductible
- Tax saving
- at a combined rate of 36 per cent roughly € 425
Result: You need keep no receipts for the car, but you do need a mileage record. Without that record there is no deduction.
What you have to record
The deduction stands or falls with your mileage record. You need not keep a full trip log as with a company car, but for each business trip you must be able to show the date, destination, purpose and number of kilometres. A simple overview in a spreadsheet or an app is enough. How to do that in practice is in keeping a mileage record.
Commuting barely exists for a freelancer with a workspace at home: if you drive to a client, that is business. If you drive to a fixed workplace you rent, that is business too. Errands on the way do not make the trip private, but a detour for private purposes does not count. Keep it honest and consistent and it will hold up.
Frequently asked questions
Can I deduct € 0.25 per kilometre in my partner's car?
Yes. The rule applies to any car that is not part of your business assets, including your partner's car. You deduct € 0.25 per business kilometre.
Can I deduct the fuel receipts too?
No. The fixed allowance per kilometre covers all car costs, including fuel, maintenance and insurance. Only parking and tolls on business trips are deducted separately.
Can I reclaim the VAT on fuel?
In practice no, because the receipts are not in your business's name and the business use of someone else's car is hard to substantiate. So do not count on it in your return.
What if my partner charges me for using the car?
That does not change your deduction: you still deduct € 0.25 per business kilometre. For your partner such a payment is private and not taxable income, as long as there is no business behind it.
Sources
- Business use of a private vehicle 2026Belastingdienst · belastingdienst.nl
- Business use of a private vehicleBelastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
