Meal costs
As a freelancer, you provide your own meals. Sometimes the client provides food, usually for a fee. Make clear agreements about this in advance.
Travel expenses
Travel expenses are included in your hourly rate. Therefore, you do not receive an extra allowance unless you make separate agreements about this with the client. Do you use your own car for business trips? Then you may deduct €0.23 per kilometer (2025 rate) from your turnover. Check with the Tax Authorities whether you meet the conditions. Read more about that in this article.
Parking costs
Do you have to pay for parking at a client's location? Then you pay those costs yourself. These costs are also covered by your hourly rate. Parking costs are usually not deductible unless you have a company car.
