The 60-day rule applies to a period of 12 months.

This means that any transport that took place more than 12 months ago is not included.

The counting of days is only stopped if the employees work at least 60 consecutive days at another workplace before they start travelling between their home and the first workplace. See example 1 under One employer, but several workplaces.

• All working days are included in the 60 days regardless of whether the employee uses his own car or other means of transport.
• The 60 working days do not need to be consecutive.
• It does not matter if the employees drive one or several times between their home and workplace per day. A working day is only counted once during the 60 days.
• Working days when the employees have not been given a tax-free transport allowance to or from the relevant workplace, will also be included in the 60 days.
• Weekends, holidays and days when the employees are home sick will not be included in the 60 working days, but such days do not interrupt the 60-day period.

Three examples with one employer and several workplaces:

Example 1

Paul has one employer and over a period of 181 days he travels from his home to work at either workplace A, B or C. All transport between the workplaces is related to work and as a result Paul is entitled to a tax-free transport allowance for this.

The 60-day rule applies to transport between a workplace and home. In the table you can see how many days Paul is entitled to a tax-free transport allowance for driving between his home and one of his workplaces.

* Paul can have a tax-free transport allowance for workplace A without waiting 12 months as he has worked at least 60 days at other workplaces: 55 days (workplace B) + 6 days (workplace C) = 61 days.

Example 2

Séan has one employer and drives each morning from his home to workplace A. From workplace A he drives to workplace B and then to workplace C and back home again. He does this for 70 days.

Result:

• All transport between workplaces is for business purposes. As a result, Séan can have a tax-free transport allowance for transport between the workplaces.
• The first 60 days Séan can even have a tax-free transport allowance for the distance he drives between his home and work as it is included in the 60-days rule.

Example 3

John has one employer and drives back and forth for a period of 200 days. He starts off each working day by driving from his home for workplace A. During the day he drives to another four workplaces: B, C, D, and E.

It varies which of the four workplaces is his last of the day.

Result:

• All transport between workplaces is for business purposes. As a result, John can always have a tax-free transport allowance for transport between the workplaces.
• John can also have a tax-free transport allowance for driving from his home to workplace A for the first 60 days.
• He can also have a tax-free transport allowance for transport from each of workplaces B, C, D, and E to his home for 60 days. Once John has driven from one of the four workplaces for a total of 60 days within a 12-month period, he can no longer have a tax-free transport allowance for transport between this workplace and his home. As in example 1, the counting of days starts again for workplace B if John has tavelled between his home and workplaces C, D or E for 60 consecutive days.

Employees can have a tax-free transport allowance for 60 days from each of their employers.

When employees stop working for an employer, the 60-day period ends. If the employees have a new employer, a new 60-day period begins no matter how much of a tax-free transport allowance a former employer has given the employees.

Example: Several employers at the same time

Susan has several employers and travels each morning from her home to employer 1 at workplace A. At the end of her workday with employer 1, she drives to employer 2 at workplace B. This is her routine for 55 days.

• Employer 1 can pay a tax-free transport allowance for Susan’s transport from her home to workplace A.
• Employer 2 can pay a tax-free transport allowance for Susan’s transport from workplace A to workplace B, but a maximum of an amount corresponding to a transport allowance for driving from Susan’s home and to workplace B.

This means that Susan cannot be put in a better position than if she had driven from her home to workplace B.

The days Susan drives from her home to workplace B will be added to the days she drives from workplace A to workplace B when calculating her 60 days with employer 2.

Employer 2 may also pay a tax-free transport allowance for Susan’s transport from workplace B and to her home.