Sources · checked weekly · verified 2026-09-23
Who published this, and where you can read it yourself.
52 addresses stand behind these figures. 4 of them are somebody quoting the authority rather than the authority itself, and each is marked. Shrinking that number means finding the official page, never deleting a line.
Public sector documents are re-usable, including commercially.
- Article 1(6), Directive (EU) 2019/1024 — the database right of Article 7(1) of 96/9/EC
shall not be exercised by public sector bodies in order to prevent the re-use of documents
. - Article 3(1) — documents must be re-usable
for commercial or non-commercial purposes
. - § 5 UrhG — German official works carry no copyright. Abs. 2 attaches §§ 62–63: do not alter, and name the source. Both are met here by construction — a figure is quoted rather than rounded, and every answer carries its sources.
- United Kingdom — Crown copyright under the Open Government Licence v3.0: commercial re-use, with attribution.
The one condition every licence attaches is attribution, which is why stripping sources from a response to make it smaller is not an option.
Acerta (secondary — social secretariat)not the authority1 regime
https://www.acerta.be/fr/inspiration/nouveaux-montants-indemnite-velo-partir-de-2026Australian Taxation Office1 regime
https://softwaredevelopers.ato.gov.au/CentsperKilometreDeductionRateforCarExpensesAustralian Taxation Office — Cents per kilometre method1 regime
https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/work-related-deductions/cars-transport-and-travel/motor-vehicle-and-car-expenses/expenses-for-a-car-you-own-or-lease/cents-per-kilometre-methodAutomobile Club d’Italia1 regime
https://aci.gov.it/servizio/costi-chilometrici-di-esercizio/Autoridade Tributária e Aduaneira — Código do IRS consolidado, artigo 33.º n.º 11 regime
https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/Cod_download/Documents/CIRS.pdfBelastingdienst1 regime
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/berichten/nieuws/verhoging-onbelaste-kilometervergoeding-hoe-verwerkt-u-dit-in-de-loonaangifteBelastingdienst — Ik ga met mijn auto of fiets naar mijn werk, mag ik reiskosten aftrekken?1 regime
https://www.belastingdienst.nl/wps/wcm/connect/nl/aftrek-en-kortingen/content/reizen-werk-privegebruik-eigen-vervoer-reiskostenaftrekBelastingdienst — maximale onbelaste kilometervergoeding, tabel per jaar1 regime
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/auto_en_vervoer/u_reist_naar_uw_werk/eigen_vervoer/u_reist_met_eigen_vervoer_naar_uw_werkBelastingdienst — overzicht mogelijk aftrekbare zakelijke kosten1 regime
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/zakelijke_kosten/overzicht-mogelijk-aftrekbare-zakelijke-kostenBOE — Real Decreto 439/2007, Reglamento del IRPF, art. 9.A.2.b) (consolidado)1 regime
https://www.boe.es/eli/es/rd/2007/03/30/439/conBoletín Oficial del Estado — Orden HFP/792/2023, de 12 de julio1 regime
https://www.boe.es/eli/es/o/2023/07/12/hfp792Bundesministerium der Finanzen2 regimes
https://lsth.bundesfinanzministerium.de/lsth/2022/B-Anhaenge/Anhang-14/anhang-14.htmlBundesministerium der Finanzen — BMF-Schreiben, 2 December 20241 regime
https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Lohnsteuer/2024-12-02-steuerliche-behandlung-reisekosten-2025.pdf?__blob=publicationFile&v=15Bundesministerium der Finanzen — BMF-Schreiben, 5 December 20251 regime
https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Lohnsteuer/2025-12-05-steuerliche-behandlung-reisekosten-2026.pdf?__blob=publicationFile&v=1Bundesministerium für Finanzen1 regime
https://www.bmf.gv.at/themen/steuern/kraftfahrzeuge/kilometergeld.htmlBundesministerium für Finanzen — Werbungskosten, Überblick1 regime
https://www.bmf.gv.at/themen/steuern/arbeitnehmerveranlagung/was-kann-ich-geltend-machen/werbungskosten/werbungskosten-ueberblick.htmlConseil National du Travail — CCT n° 1641 regime
https://cnt-nar.be/sites/default/files/documents/fr/cct-164.pdfConseil National du Travail — montants CCT après indexation au 01.01.20261 regime
https://cnt-nar.be/sites/default/files/documents/fr/Tableau-Tabel-Montants%20CCT-CAO%20Bedragen-2026-01-01.pdfDepartment of Finance Canada1 regime
https://www.canada.ca/en/department-finance/news/2026/01/government-announces-the-2026-automobile-deduction-limits-and-expense-benefit-rates-for-businesses.htmlDepartment of Finance Canada — 2024 automobile deduction limits1 regime
https://www.canada.ca/en/department-finance/news/2023/12/government-of-canada-announces-2024-automobile-deduction-limits-and-expense-benefit-rates-for-businesses.htmlDiário da República — Decreto-Lei n.º 137/2010, artigos 4.º e 10.º1 regime
https://diariodarepublica.pt/dr/detalhe/decreto-lei/137-2010-306615Diário da República — Lei n.º 82/2023, artigos 317.º e 320.º1 regime
https://diariodarepublica.pt/dr/detalhe/lei/82-2023-835864042Diário da República — Portaria n.º 1553-D/2008 (texto consolidado)1 regime
https://diariodarepublica.pt/dr/legislacao-consolidada/portaria/2008-840277683Einkommensteuergesetz § 3 Nr. 16 — steuerfreie Reisekostenerstattung3 regimes
https://www.gesetze-im-internet.de/estg/__3.htmlEinkommensteuergesetz § 9 — Werbungskosten5 regimes
https://www.gesetze-im-internet.de/estg/__9.htmlFedlex — Berufskostenverordnung SR 642.118.1, annex1 regime
https://www.fedlex.admin.ch/eli/cc/1993/1363_1363_1363/deFedlex — Bundesgesetz über die direkte Bundessteuer, art. 26 al. 1 let. a1 regime
https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/deGazzetta Ufficiale — tabelle ACI 2025 (GU n. 304 del 30-12-2024, S.O. n. 42)1 regime
https://www.gazzettaufficiale.it/eli/id/2024/12/30/24A07021/SGGazzetta Ufficiale — tabelle ACI 2026 (GU n. 297 del 23-12-2025, S.O. n. 40)1 regime
https://www.gazzettaufficiale.it/eli/id/2025/12/23/25A06822/SGgov.uk1 regime
https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances/travel-mileage-and-fuel-rates-and-allowancesgov.uk — Claim tax relief for your job expenses: vehicles you use for work1 regime
https://www.gov.uk/tax-relief-for-employees/vehicles-you-use-for-workimpots.gouv.fr1 regime
https://www.impots.gouv.fr/simulateur-bareme-kilometriqueIncome Tax Regulations, s. 7306 (Justice Laws)1 regime
https://laws-lois.justice.gc.ca/eng/regulations/C.R.C.,_c._945/section-7306.htmlInland Revenue — Income Tax (Kilometre Rates … 2025-26) Instrument 20261 regime
https://www.taxtechnical.ird.govt.nz/operational-statements/2026/os-19-04-km-2026Inland Revenue — OS 19/04 (KM 2023), kilometre rates for the 2022-23 income year1 regime
https://www.taxtechnical.ird.govt.nz/operational-statements/2023/os-19-04-km-2023Inland Revenue — OS 19/04 (KM 2024), kilometre rates for the 2023-24 income year1 regime
https://www.taxtechnical.ird.govt.nz/operational-statements/2024/os-19-04-km-2024Inland Revenue — OS 19/04 (KM 2025), kilometre rates for the 2025 income year1 regime
https://www.taxtechnical.ird.govt.nz/operational-statements/2025/os-19-04-km-2025Internal Revenue Service4 regimes
https://www.irs.gov/tax-professionals/standard-mileage-ratesInternal Revenue Service4 regimes
https://www.irs.gov/irb/2026-29_irbInternal Revenue Service — Publication 463, Travel, Gift, and Car Expenses4 regimes
https://www.irs.gov/publications/p463Légifrance — arrêté du 1er février 2022 (JORF n°0037 du 13 février 2022)1 regime
https://www.legifrance.gouv.fr/loda/id/LEGIARTI000045163202/2022-02-14Légifrance — arrêté du 27 mars 2023 (JORF n°0083 du 7 avril 2023)1 regime
https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000047416556Légifrance — article 6 B, annexe IV, code général des impôts1 regime
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047417683Normattiva — DPR 22 dicembre 1986, n. 917 (TUIR), art. 951 regime
https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917~art95ONSS — Instructions administratives, remboursement de frais (archives 2018-2022)3 regimes
https://www.socialsecurity.be/employer/instructions/dmfa/fr/latest/instructions/salary/particularcases/expensesreimbursement.htmlOrdem dos Contabilistas Certificados (secondary — professional body)not the authority1 regime
https://www.occ.pt/sites/default/files/public/2025-11/Guia_Pratico_DeslocacoesD.pdfRevenue Commissioners1 regime
https://www.revenue.ie/en/employing-people/employee-expenses/travel-and-subsistence/civil-service-rates.aspxSecurex (secondary — social secretariat)not the authority1 regime
https://www.securex.be/fr/lex4you/employeur/montants-actuels/montants-socio-juridiques/indemnite-kilometriqueSecurex (secondary — social secretariat)not the authority1 regime
https://www.securex.be/fr/lex4you/employeur/actualites/indemnite-velo-en-2026-tout-ce-que-vous-devez-savoirservice-public.gouv.fr1 regime
https://www.service-public.gouv.fr/particuliers/vosdroits/F1989SPF BOSA1 regime
https://bosa.belgium.be/fr/themes/travailler-dans-la-fonction-publique/remuneration-et-avantages/allocations-et-indemnites-13Wet inkomstenbelasting 2001, art. 3.15 lid 6 — consolidated text1 regime
https://wetten.overheid.nl/BWBR0011353