The line between a business expense and a personal expense can be thin. This is particularly true in the case of a driving course.

For the most popular category B, the answer is (unfortunately) negative. Tax authorities have maintained for years that obtaining a category B driving license is a skill also used in private life, which excludes it from tax-deductible business expenses.

Even if an entrepreneur justifies that a driving license is essential for running their business – the tax office remains inflexible. An example? A 2009 tax ruling where a businesswoman planned to relieve her partner of client visits. The outcome? The course was not recognized as a deductible expense.

The situation is different for category C or E licenses – here it is easier to demonstrate a connection to business activity, for example when expanding operations to include transport.

What about employees? There is room for maneuver here – if a driving course (even category B) is essential for performing their duties (e.g., sales representatives, optometrists), and the cost is properly documented, it may be included in the company’s expenses. The key is well-prepared documentation and linking the expense to job responsibilities.

Before deciding to include the cost of a driving course – it is worth considering carefully and consulting with an accountant. Sometimes prevention is better than explaining corrections.