Owned, leased or borrowed vehicle

Practical answers about travel, receipts and expenses for your business.

Country determines the rules. Language is independent.

Sources consulted :

Your questions, in practice · France

Who can qualify for mileage reimbursement?

An employee or director using a personal vehicle for a business assignment can receive reimbursement supported by a trip log and calculation. The company must not already be paying the same costs. A sole trader deals with vehicle costs under their own tax deduction rules, rather than as an employee claim.

Where can you find French fiscal horsepower?

On a French registration certificate, fiscal horsepower appears in box P.6. Use this CV value, rather than engine horsepower or kilowatts. Keep a copy of the registration certificate with the vehicle records.

Does the mileage scale stop at 7 CV?

Yes. The highest category in the French car scale is 7 CV and above. An 8 or 9 CV car uses that same category; the additional fiscal horsepower does not increase the amount calculated under this scale.

Can mileage rates be used with rented or leased vehicles?

For an employee’s French actual-expense tax deduction, the scale can cover a rented vehicle. Rental payments are then included and cannot be added again. For company reimbursements, retain the rental agreement and establish who bears the costs; a company-funded rental is not the employee’s own vehicle.

Can you use mileage rates for a spouse’s vehicle?

Yes. The French tax scale allows use of a spouse’s vehicle or one belonging to a member of the same tax household. Keep the registration certificate, business trip log and evidence of the costs borne. The same expense must not be reimbursed to both people.

Can you use mileage rates for a borrowed vehicle?

For an employee’s French actual-expense deduction, yes, if you genuinely bear the vehicle costs attributable to your business use. A free loan alone is insufficient: keep evidence of your contribution. If the owner pays every cost, you cannot deduct costs you did not incur.

Is a registration certificate needed to substantiate mileage?

In France, keep a registration certificate copy to establish the vehicle and its fiscal horsepower. It supplements the trip log but does not prove business mileage by itself. For a rented or third-party vehicle, retain documents explaining its use as well.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

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.