DriveHubMileage log requirements in Luxembourg
What your records have to contain to survive a check by the Administration des contributions directes, and the rate DriveHub applies.
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Updated
The rate
€0.30 per km
In force from 1 August 2015.
Who sets the rule
Administration des contributions directes (ACD); the per-kilometre figure is the State's own, set by règlement du Gouvernement en conseil.
The rule that governs it
Règlement grand-ducal du 19 juin 2015, art. 1er: "l'indemnité kilométrique est fixée à 30 centimes d'euro". The ceiling rule is circulaire L.I.R. n° 115/6 (13 July 2018) § 2.1: an employer's allowances may "en aucun cas dépasser celles accordées … aux fonctionnaires et agents de l'Etat", the excess being pay (art. 95 L.I.R.). Source quality: primary.
What every trip has to record
For an employee's own-car trips no form is prescribed: circular L.I.R. 115/6 sets one only for lorry and bus drivers. A self-employed filer proves the business share of the car's costs "par exemple sur base du carnet de route" (guichet.lu).
Where this comes from
The requirements above are quoted from the Administration des contributions directes. DriveHub re-checks these, and the rate, against the authority's own pages; this page is built from that record.
DriveHub records this automatically. It tracks each drive in the background and keeps the start and end, the distance and the route. Tracking and the missing-drive check are free; the report in the shape a tax office expects is part of DriveHub Pro.
Longer reads
- Set up automatic tracking, and know when a drive is missed
- How to keep a mileage log: four ways, checked against what tax offices ask for