So far as concerns reimbursements for travel using a private vehicle on behalf of the undertaking, there is no provision in the Labour Code on that subject.
Whether or not travel expenses are to be reimbursed is a matter left entirely to the discretion of the employer.
Accordingly, it is necessary to check whether the employement contract or the collective agreement provides for such reimbursement.
According to the Tax Code, a distinction must be drawn between travel by an employee from his home to his workplace, covered on a flat-rate basis by a tax reduction deducted at source, and travel expenses which are exempt from tax if they relate to travel required by the service outside the municipality where work is usually performed and provided that the distance involved is at least 3 km.
Thus, if the employer does not reimburse costs, the employee may nevertheless request that they be taken into consideration by the competent RTS office of the tax authorities (Administration des contributions directes).