Self-employed: expenses and mileage · Luxembourg
Practical answers about travel, receipts and expenses for your business.
Country determines the rules. Language is independent.
Sources consulted :
Your questions, in practice · Luxembourg
Can self-employed people use mileage rates?
A sole trader deducts costs under their own tax regime; an employee reimbursement rate does not automatically confer the same deduction. Keep a business log and separate private use. Do not combine a simplified method with deduction of costs it already covers.
Official sources and reference period
Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.
- Administration des contributions directes · LIR 115/6
Circulaire du 13/07/2018 · conditions de frais de route et séjour
- Guichet · Déduire la TVA en amont
Version / période indiquée dans la source · consultation 04/10/2026
- Guichet · Obligations comptables
Version / période indiquée dans la source · consultation 04/10/2026
- ITM · Indemnités de déplacement
Version / période indiquée dans la source · consultation 04/10/2026
These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.