The maximum tax-free mileage allowance in the Netherlands is set to €0,23 per kilometre regardless of the vehicle.

If the allowance exceeds €0,23 per kilometre, the Dutch Tax and Customs Administration (Belastingdienst) will consider any amount in excess as additional taxable income for the employee receiving it.

Source: https://business.gov.nl/staff/personnel-costs-and-salary/paying-your-employees-travel-allowance/