Published: 4/9/2026 • Last reviewed: 4/28/2026 • 6 min read
Self-employed vs company: each case has its own rules. Practical guide.
Summary
IRS simplified (no deduction), IRS organised (actual costs or €0.40/km), IRC via tax-free reimbursement to the worker (€0.40/km) or via company car (subject to autonomous taxation).[^circ-74] Avoid double reimbursement and report personal use.