MAHES sinds 1981 Corporate Mobility

Information for employers

Practical information for potentially employer-funded driving or taxi training. This page does not provide a tax conclusion.

What MAHES sinds 1981 can provide

Tax assessment remains with the employer

The employer and its payroll or tax adviser must determine in advance whether and how reimbursement can be treated for tax purposes. Official-document costs may qualify as actual extraterritorial costs under conditions. This does not automatically make driving lessons tax-free. The fixed Expat Scheme and reimbursement of the same actual costs cannot be applied twice.

Check current information with the Dutch Tax Administration

Privacy and consent

MAHES sinds 1981 does not share progress with an employer without demonstrable participant consent. The initial intake does not request a citizen service number, identity documents, full licence number, tax documents or payment details.

Have this information checked by the employer’s payroll specialist, accountant or tax adviser before applying any tax treatment.

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Last checked: 12 August 2026