Als een bedrijfsleider met zijn eigen auto of motor beroepsmatige verplaatsingen aflegt voor zijn vennootschap, dan kan hij/zij daarvoor een kilometervergoeding opnemen.
Het bedrag waarvan de fiscus aanvaardt dat het voor de bedrijfsleider privé belastingvrij is, wordt sinds 01.10.2022 elk kwartaal geïndexeerd.
Voor de periode van 01.01.2024 tot en met 31.03.2024 bedraagt het maximale niet-belastbare bedrag van de kilometervergoeding € 0,4269 per kilometer. Dat blijkt uit de omzendbrief nr. 733 van 15 december 2023 van de FOD Beleid en Ondersteuning (BS 20 december 2023). Dat is dus nauwelijks hoger dan het maximum voor het vierde kwartaal van 2023 dat € 0,4259 bedroeg.
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