People who need and provide carpooling can find one another, for example, on websites created for this purpose and on carpooling mobile apps. Many people also offer and ask about possible carpools on social media either among their own friends or in different carpooling groups.
You only need a driving licence to drive a carpool. Transport is considered as carpooling when no financial gain is sought, and the persons sharing the ride just divide direct expenses such as fuel costs among themselves.
Taxation and carpooling
If you occasionally offer a ride to someone and do not benefit financially from this, the transport is not subject to taxes.