Expense allowances for the director-shareholder: what your BV may pay tax-free
Written by Ilias Aarrass6 min read · Published on · Last reviewed on 
In short
As a director-shareholder on your BV's payroll you fall under the work-related costs scheme. In 2026 your BV may pay you tax-free € 0.25 per business kilometre and € 2.45 per day worked from home, reimburse business costs you advanced and use the free allowance of 2 per cent of the payroll.
- The tax-free mileage allowance is € 0.25 since 1 January 2026.
- The home working allowance in 2026 is € 2.45 per day.
- Above the free allowance the BV pays an 80 per cent final levy.
- Private costs paid by the BV without an exemption are salary or a disguised profit distribution.
Many director-shareholders still pay business costs out of their own pocket, or put everything through the BV without much thought. Both cost money. Because as a director-shareholder you are employed by your BV, the same rules apply to you as to ordinary employees: the work-related costs scheme (WKR) with targeted exemptions and a free allowance. In addition you can simply claim back costs you advance on behalf of the BV. This article explains which allowances your BV may pay you tax-free in 2026, how to support an expense claim properly and when an allowance quietly becomes salary or a disguised profit distribution.
Three ways to reimburse costs
Your BV can reimburse costs to you in three ways. First through a targeted exemption: an allowance the law itself leaves untaxed, such as travel costs. Second through the free allowance of the work-related costs scheme. Third as intermediary costs: costs that really belong to the BV and that you merely advance, such as a train ticket to a client or a parking ticket.
The condition for the first two is that you receive salary from the BV. As a director-shareholder you normally pay yourself a customary salary, in 2026 at least € 58,000. That brings you under the work-related costs scheme.
Targeted exemptions in 2026
These allowances and provisions are tax-free, regardless of the size of your free allowance:
| Allowance | Tax-free up to |
|---|---|
| Business kilometres in your own car | € 0.25 per kilometre |
| Working-from-home allowance | € 2.45 per day worked from home |
| Public transport for business trips | Actual costs |
| Laptop, phone and internet needed for your work | In full, if needed for your work |
| Courses, conferences and professional literature | Actual costs |
The free allowance
For anything not covered by a targeted exemption, you have the free allowance: in 2026 2 per cent of the payroll up to € 400,000 and 1.18 per cent above that. If you are the only one on the payroll, that allowance is limited. If you exceed it, the BV pays an 80 per cent final levy on the excess.
Worked example: director-shareholder without staff
- Customary salary
- € 60,000
- Free allowance 2%
- € 1,200
- Christmas hamper, gym membership and lunches combined
- € 1,500
- 80% final levy on € 300
- € 240
Result: Up to € 1,200 it costs nothing extra. Above that the BV pays € 0.80 tax per euro, so it pays to keep track of the free allowance.
Claiming back advanced costs
If you pay business costs with your private card, you claim them from the BV. These are intermediary costs and they are tax-free, provided they really are costs of the BV. Make sure the invoice is in the BV's name, so the BV can also reclaim the VAT. Submit a monthly claim with the receipts attached and book it in one go; see storing receipts and invoices digitally.
- Yes: parking at a client, a business train journey, software for the BV
- Not automatically: clothing, your own lunch on an ordinary workday, private subscriptions
- A fixed expense allowance is allowed, but only if you can support with a sample that the costs are really incurred
Where it goes wrong
If the BV pays your private costs without them falling under an exemption or the free allowance, that is salary or a disguised profit distribution. The BV may then not deduct the costs and you still pay tax. If you are unsure about an item, such as a phone or laptop you also use privately, record why it is needed for your work.
Frequently asked questions
May my BV pay me € 0.25 per kilometre?
Yes, in 2026 that is tax-free for business kilometres in your own car, provided you can prove the trips.
In whose name should the receipt be?
Preferably in the BV's name. That makes clear the costs belong to the BV and lets the BV deduct the VAT.
Sources
- Work-related costs schemeBelastingdienst · belastingdienst.nl
- Increase of the tax-free mileage allowanceBelastingdienst · 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.
