Download - Future of Corporate Mobility
1©2020 Deloitte Belgium Mobility@Deloitte
Future of Corporate Mobility
Future of Mobility Corporate Mobility
Discover our mobility webpages via the followinglinks:
2© 2021 Deloitte
Greenification of mobility taxationImpact for employers and employees
6 October 2021
3© 2021 Deloitte
Your hosts for today
Jolien VanheckeSenior Manager
Global Business Tax
+32 9 393 74 55
Timothy BruneelPartner
Global Employer Services
+32 9 393 74 62
Jan VrijsenDirector
Indirect Tax
+32 9 393 75 51
4© 2021 Deloitte
Content
2 What will be the impact for your employees?
3 Which incentives are made available to accelerate the transition?
4 Is the evolution to a broader mobility plan also supported?
1 What will be the impact on the cost of your fleet?Private and public sector
The long anticipated bill on the “Greenification” of mobility taxation in Belgium
6© 2021 Deloitte
Current corporate tax deductibility rules as of fiscal year 2021The cost of a fleet
Internal Combustion Engines
• Deductibility in function of the CO2-emission of the company car120 % - [0,5 % x coefficient x CO2-emmision]
Coefficient:
- Diesel engine and diesel variants = 1
- Natural gas < 12 fiscal hp = 0,9
- Other (e.g. petrol) = 0,95
• Deduction percentage is a maximum of 100% and a minimum of 50% (exception for vehicles with CO2 emissions ≥ 200 g/km: max. deduction 40%)
• Financing costs and mobile phone costs 100 % deductible
• Fuel costs also deductible in function of the CO2-emission of the company car
Internal Combustion Engines Zero-emission vehicles
As of 2021, zero-emission vehicles are tax deductible for 100% (based on same formula)
Charging stations and electricity costs are also tax deductible for 100%.
Full & Plug-in hybrids
• Same rules apply concerning corporate tax deductibility as for ICE cars
• Exception for plug-in hybrids:Plug-in hybrids qualifying as a so-called ‘fake hybrids’:
- battery < 0.5 kWH / 100kg; or- CO2-emission > 50 g/km
… are less tax efficient:- CO2-emission of equivalent, non-hybrid car;- If no equivalent, non-hybrid car: CO2 x 2.5
• A list of the cars that are considered as “fake hybrids” is published and regularly updated by the Ministry of Finance (link to list: NL | FR )
Hybrids
Regime as of FY 2021 Regime as of FY 2021 Regime as of FY 2021
7© 2021 Deloitte
The cost of a fleetDifferent TCO methods in the market
Car costs
• Lease price / purchase price
• Insurance
• Maintenance
• Tires
• Damage
• ...
Fuel costs
• Based on an average ~ lease, or
• Based on historical data, or
• Reference consumption of the vehicle model
• Taxation regime for electricity is more diffuse/complex
Belgian Corporate tax(or legal entities tax)
Disallowed expenses will be determined as follows:
• Disallowed expenses on car and fuel costs, determined on the CO2-emission of the car
• If used for private purposes, an additional disallowed expense of 17%/40%, depending on the provision of a fuel card
Belgian CO2-tax
Actual CO2-tax should be calculated, taking into account:
• CO2-tax formula
• CO2-emissions according to WLTP
Belgian VAT
• VAT deduction on car expenses for zero emission vehicles is the same as for non-zero emission vehicles (VAT recovery limitation of 35% - 50%).
• Specific rules can apply for charging infrastructure
Update Attention pointUpdate
8© 2021 Deloitte
The cost of a fleetDifferent TCO methods in the market
Car costs • Corporate income tax deductibility• Disallowed expenses on BIK• Often does not take into account the offsetting
of the BIK to the disallowed expenses
• Disallowed expenses on car costs• Disallowed expenses on BIK• Does take into account the offsetting of the BIK
to the disallowed expenses
Fuel costs • Corporate income tax deductibility • Disallowed expenses on fuel costs
Example – comparison net employer cost vs. gross employer cost (subject to corporate tax)
The calculation methods use a different method to reflect the fiscal impact on costs, but both can be used to calculate and monitor the TCO of the current and future vehicle fleet.
Net employer cost Gross employer cost
in line with legislative framework on mobility budget
Possible assumptions on fuel consumption:
- Lump-sum estimate on fuel cost
- Mark-up on standard consumption, # kilometers on lease contract & assumption on fuel cost
- Average actual consumption / 100km, average # km’s driven, average fuel costs
- …
9© 2021 Deloitte
The cost of a fleetDifferent TCO methods in the market – comparative calculation
Example – comparison gross employer cost vs. net employer cost (subject to corporate tax) calculated by a lease company
We have worked out a comparative TCO calculation for a company car (excl. fuel cost) as an illustration.The table reflects the different methodology, resulting in either the net or the gross cost.
Company car details
Catalogue value: € 30.000 (incl. options and VAT)
CO2-value: 91 g/km (WLTP)
Fuel type: diesel
Lease price/month (excl. VAT) : € 455
Finance cost/month (excl. VAT): € 45,50
CO2-tax/year: € 330,50
Benefit in kind (BIK)/year: € 1.594 (IY 2021)
Corporate income tax deductibility: 74,50%
Gross employer cost Net employer cost
Lease price (excl. VAT) € 4.909,09 € 4.909,09
Finance cost (excl. VAT) € 545,45 € 545,45
Non-deductible VAT on lease price and finance cost (i.e. 65% - method 3) € 744,55 € 744,55
CO2-tax € 330,50 € 330,50
Corporate income taxes on disallowed expenses car costs (i.e. € 1.035,13 X 25%)
€ 1.035,13 = (lease price excl. VAT (€ 4.909,09) + non-deductible VAT on lease price (€ 744,55) -BIK (€ 1.594)) * 25,5% (non-deductibility rate)
€ 258,78
Corporate income taxes on disallowed expenses BIK (i.e. BIK X 40% X 25%) € 159,43 € 159,43
Gross TCO € 6.947,81
Less corporate income taxes on deductible car costs (i.e. € 5.247,35 X 25%) - € 1.311,84
Net TCO€ 5.635,97
10© 2021 Deloitte
Non zero-emission vehicles include:
- Passenger cars (incl. ‘fake’ light trucks), cars for double use and minivans
- Ordered = purchased, leased or rented
Evolution of corporate tax deductibility for non zero-emission vehicles
The cost of a fleet
Ordered until 1.07.2023, the current tax deductibility rules will continue to apply
Ordered as of 1.01.2026, the car costs will no longer be tax deductible
2021
2023
2026
Ordered between 1.07.2023 – 31.12.2025, adjustment tax deductibility limits:
IY 2023-24 Min 50% Max. 100%
IY 2025 - Max. 75%
IY 2026 - Max. 50%
IY 2027 - Max. 25%
IY 2028 - 0%
2021
2023
No impact on the calculation of the CO2-tax for company cars also used for commuting and/or private purposes
Increase of the CO2-tax for all non-ZEV ordered as of 1.07.2023:
As of 1.07.2023, multiplied by 2.25min. € 20.83 per month (not indexed)
As of 1.01.2025, multiplied by 2.75min. € 23.41 per month (not indexed)
As of 1.01.2026, multiplied by 4min. € 25.99 per month (not indexed)
Exception – between 01.01.2023 – 31.12.2026, the fossil fuel costs would be tax deductible for max. 50% for PHEVS ordered as of 01.01.2023
2023
The current tax deductibility rules will continue to apply (i.e. same limitation as the company car)2021
2026For cars ordered as of 1.01.2026, fuel costs will no longer be tax deductible
Impact CO2-tax Impact tax deductibility Impact fuel costs
As of 1.01.2027, multiplied by 5.5min. € 28.57 per month (not indexed)
As of 1.01.2028, min. multiplied by 5.5min. € 31.15 per month (not indexed)2028
Fossil fuel costs will remain to follow the tax deductibility percentage of the company car
Further increasing compliance burden!
11© 2021 Deloitte
Example on the evolution of the cost of non zero-emission vehicles
The cost of a fleet
Vergroening van de mobiliteit & Future of mobility | Webinar
Car Volkswagen Golf Skoda Superb Hybrid
Catalogue value € 30.000 € 38.000
Monthly leaseprice (incl. VAT)Part related to financing
€ 550€ 55
€ 560€ 56
Engine type Diesel Hybrid – Petrol
CO2-emission (WLTP) 91 35
Current % corporate tax deductibility 74,50% 100%
Current TCO € 6.947,81 € 6.779,30
TCO per year if ordered as of 01.07.2023 Delta current TCO Delta current TCO
In 2023 (max 100% tax deductible) € 7.360,94 + 6% € 7.192,43 + 6%
In 2025 (max 75% tax deductible) € 7.526,20 + 8% € 7.631,84 +13%
In 2026 (max 50% tax deductible) € 8.187,96 + 18% € 8.319,12 + 23%
In 2027 (max 25% tax deductible) € 8.937,43 + 29% € 9.089,03 + 34%
In 2028 (0% tax deductible) € 9.191,14 + 32% € 9.363,18 + 38%
Annual TCO if ordered in 2026 € 8.695,38 + 25% € 8.867,42 + 31%
Annual TCO if ordered in 2027 € 9.191,14 + 32% € 9.363,18 + 38%
To reflect the impact from the changing (social) tax regime, we keep all other variables stable
12© 2021 Deloitte
Zero-emission vehicles include:
- Passenger cars (incl. ‘fake’ light trucks), cars for double use and minivans
- Ordered = purchased, leased or rented
Evolution of corporate tax deductibility for zero-emission vehicles
The cost of a fleet
Ordered until 31.12.2026, the current tax deductibility rules will continue to apply (100% tax deductible)
2021
2027 Ordered as of 1.01.2027, adjustment tax deductibility limits:
Ordered in IY 2027 95%
Ordered in IY 2028 90%
Ordered in IY 2029 82.5%
Ordered in IY 2030 75%
Ordered in IY 2031 67.5%
2021
2023
No impact on the calculation of the CO2-tax for company cars also used for commuting and/or private purposes
Increase of min CO2-tax for all vehicles ordered as of 1.07.2023 (not indexed):
As of 1.07.2023, min. € 20.83 per month
As of 1.01.2025, min. € 23.41 per month
2028
As of 1.01.2026, min. € 25.99 per month
The current tax deductibility rules will continue to apply (i.e. same limitations as the company car)2021
2027
2030
As of 1.01.2027, the costs related to charging stations will remain 100% tax deductible
As of 1.01.2030, the costs related to charging stations will be tax deductible for 75%.
As of 1.01.2027, min. € 28.57 per month
As of 1.01.2028, min. € 31.15 per month
Impact CO2-tax Impact tax deductibility Impact charging
The multiplicator as mentioned for non-zero emission cars, will
not apply for zero-emission cars.
Further increasing compliance burden!
13© 2021 Deloitte
Example on the evolution of the cost of zero-emission vehicles
The cost of a fleet
Car Hyundai Ioniq Volvo XC 40
Catalogue value (incl. VAT) € 40.000 € 62.000
Monthly leaseprice (incl. VAT) € 400 € 800
Engine type Electric Electric
CO2-emission 0 0
Current % corporate tax deductibility 100% 100%
Current TCO € 4.975,94 € 9.484,37
Delta current TCO Delta current TCO
Annual TCO if ordered in 2026 (100%) € 4.975,94 + 0% € 9.484,37 + 0%
Annual TCO if ordered in 2027 (95%) € 5.015,17 + 1% € 9.579,95 + 1%
Annual TCO if ordered in 2028 (90%) € 5.054,40 + 2% € 9.675,54 + 2%
Annual TCO if ordered in 2029 (82,50%) € 5.113,24 + 3% € 9.818,92 + 4%
Annual TCO if ordered in 2030 (75%) € 5.172,09 + 4% € 9.962,30 + 5%
Annual TCO if ordered in 2031 (67,50%) € 5.230,93 + 5% € 10.105,68 + 7%
To reflect the impact from the changing (social) tax regime, we keep all other variables stable
14© 2021 Deloitte
Evolution of taxation under legal entities tax of (non) zero-emission vehicles
The cost of a fleet
Only for entities subject to legal entities tax of category 2 and 3 (cf. Art. 220, 2° and 3° ITC)
• Non zero-emission vehicles = Internal combustion engine & hybrids (full & plug-in)
• Zero emission vehicles = full electric cars
Pm.: entities of category 1 (cf. Art. 220, 1° ITC) are not impacted (vehicles remain untaxed)
For cars ordered as from 1.01.2026, the ‘non-deductible’ cost of the use of the car (incl. fuel costs) is added to the taxable base
Future regimeNon zero-emission vehicles
Current regimeAll vehicles
Future regimeZero-emission vehicles
impact as of income year 2026 impact as of income year 2027until income year 2025
For company cars which can be used for private purposes, an amount is added to the taxable base equal to:• 17% if fuel costs are not borne by the employer• 40% if fuel costs are borne by the employer
For company cars which can be used for private purposes, an amount is added to the taxable base equal to:• 17% if fuel costs are not borne by the employer• 40% if fuel costs are borne by the employer
For company cars which can be used for private purposes, an amount is added to the taxable base equal to:• 17% if fuel costs are not borne by the employer• 40% if fuel costs are borne by the employer
For cars ordered as from 1.01.2027, a percentage of the cost of use of the car (incl. electricity costs & charging stations) is added to the taxable base:
in 2027: 5%
in 2028: 10%
in 2029: 17.5%
in 2030: 25%
as of 2031: 32.5%
Category 2 (cf. Art. 180 ITC) : o.a. ‘care associations’, STIB/MIVB, Infrabel, Le Fonds de participation/Participatiefonds, …Category 3 : ‘not for profit’ entities (including ‘externalized’ public entities) and entities active in a ‘privileged activity’ (o.a. education, lobbying, …)
New administrative process to be considered to identify these costs and include them in the tax return!
15© 2021 Deloitte
Example on the evolution of the cost of non zero-emission vehicles
The cost of a fleet
Vergroening van de mobiliteit & Future of mobility | Webinar
Car Volkswagen Golf Skoda SuperbHybrid
Catalogue value € 30.000 € 38.000
Monthly leaseprice (incl. VAT) € 550 € 560
Engine type Diesel Hybrid – Petrol
CO2-emission (WLTP) 91 35
Benefit in kind € 1.594 € 1.370
Current TCO € 6.689,02 € 6.779,31
Delta current TCO
Delta current TCO
Annual TCO if ordered in 2026 € 8.238,80 + 23% € 8.357,26 + 23%
To reflect the impact from the changing (social) tax regime, we keep all other variables stable
16© 2021 Deloitte
Example on the evolution of the cost of zero-emission vehicles
The cost of a fleet
Car Hyundai Ioniq Volvo XC 40
Catalogue value (incl. VAT) € 40.000 € 62.000
Monthly leaseprice (incl. VAT) € 400 € 800
Engine type Electric Electric
CO2-emission 0 0
Current % corporate tax deductibility 100% 100%
Current TCO € 4.975,94 € 9.484,37
Delta current TCO Delta current TCO
Annual TCO if ordered in 2027 (5%) € 5.032,29 1% € 9.597,07 1%
Annual TCO if ordered in 2028 (10%) € 5.088,65 2% € 9.709,79 2%
Annual TCO if ordered in 2029 (17,5%) € 5.173,18 4% € 9.878,85 4%
Annual TCO if ordered in 2030 (25%) € 5.257,71 6% € 10.047,92 6%
Annual TCO if ordered in 2031 (32,5%) € 5.342,24 7% € 10.216,98 8%
To reflect the impact from the changing (social) tax regime, we keep all other variables stable
18© 2021 Deloitte
Consequences of the new bill for individuals/employees
Impact for employees
The bill focuses mainly on reducing the tax deductibility of vehicles. However, an indirect impact for employees/individuals in the future needs to be considered.
Impact WLTPImpact parameters benefit in kind Impact deductible expenses
impact as of income year 2026
New bill does not include a change of the calculation method of the benefit in kind for employees
However, the CO2-coefficient is indexed based on the average CO2-emission of the Belgian fleet, meaning that an increase of electric vehicles will cause for a higher benefit in kind for ICE and (certain) hybrid models.
Status quo - new bill does not include an update on the exact entry into force of the WLTP method for tax purposes.
The following scenarios apply, based on the information mentioned on the registration form:
1. Only NEDC mentioned -> NEDC applies
2. Only WLTP mentioned -> WLTP applies
3. Both NEDC & WLTP mentioned -> free choice
Update - As of 2026, the lump sum cost deductions for commuting of 0,15 EUR/km, will only be applied for the following vehicles:
- Zero emission vehicles
- Vehicles ordered before 1.07.2023
- Vehicles ordered between 01.07.2023 – 31.12.2025
20© 2021 Deloitte
IncentivesCharging of electric vehicles
In order to facilitate the use of electric company cars, drivers need to be supported in their charging needs throughout their full trajectory: at the office, on the road and at home.
On road chargingOffice charging Home charging
Currently, charging stations installed at the office are 100% tax deductible.
Update – the new bill includes a temporary, increased corporate tax deduction for new charging stations under the following conditions:
- installed between 1.09.2021 and 31.08.2024; and
- the charging stations are publicly accessible.
For the company, the electricity cost follows the corporate tax deductibility of the company car (i.e. 100% until income year 2026, and gradually decreasing as of income year 2027)
For the company, the electricity cost follows the corporate tax deductibility of the company car (i.e. 100% until income year 2026, and gradually decreasing as of income year 2027)
For the employee, the provision of a charging pass is considered to be included in the benefit in kind of the company car.
The placement of a charging station at home can be facilitated as follows:
- Private purchaseUpdate – the new bill includes a tax credit for newly placed charging stations between 01.09.2021 –31.08.2024
- Put at disposal by the employerConsidered to be included in the benefit in kind of the company car
For the company, the electricity cost follows the corporate tax deductibility of the company car (i.e. 100% until income year 2026, and gradually decreasing as of income year 2027)
21© 2021 Deloitte
IncentivesCharging of electric vehicles – update for office charging
Goal
Incentivize the installation of charging stations by companies to facilitate office and public charging, and reducing the investment burden on the level of the government
Who?
Enterprises (both personal & corporate income tax)
What?
As of 01.09.2021, an increased corporate tax deduction would apply to newly placed “intelligent” charging stations under the condition that they would be publicly accessible:
- 200% for charging stations acquired between 01.09.2021 and 31.12.2022
- 150% for charging stations acquired between 01.01.2023 and 31.08.2024
Conditions?
✓ Publicly accessible:
- Accessible for third parties, at least during the normal business hours or during the closing hours of the enterprise
- The charging station needs to be reported to the Ministry of Finance
✓ Intelligent charging station
- Charge time and charge power must be controllable by an energy management system (+ specific technical requirements).
VAT considerations
- VAT deduction on installation: according to general VAT deduction of the company as a whole.
- VAT deduction on consumption: electricity = fuel so limited to professional use of company car (35% - 50%). Practical implications?
Practical considerations
- Feasible for third party access to the premises for charging:
- from a security perspective?Is it possible for third parties to access the premises?
- from an infrastructure perspective?Is the current network powerful enough to support a multitude in charging stations?
- from an employee perspective?Do you want to make charging stations for employees accessible to third parties?
22© 2021 Deloitte
IncentivesCharging of electric vehicles – update home charging
Goal
Incentivize the installation of charging stations at home, to reduce the investment burden for the government
Who?
Individuals
What? As of 01.09.2021, a tax credit would be available for individuals who privately bear the cost of the acquisition, placement and inspection of a new charging station:- 45% in 2021/2022- 30% in 2023- 15% in 2024
Conditions?
✓ Green energy only:
The charging station strictly uses “green energy”:
- energy contract that commits to only energy that is produced via renewable energy sources; or
- locally generated energy from renewable resources
✓ Intelligent charging station
- Charge time and charge power must be controllable by an energy management system (+ specific technical requirements).
✓ Limited tax credit
- Can only be requested once per charging station, and the amount for which the tax credit is requested cannot exceed € 1.500
✓ Approved installation
Practical considerations
- In practice possible to use locally generated energy as cars mostly charge overnight?
- Needs to be privately purchased and cannot be financed via a flex plan or reimbursed by the employer. Financially attractive enough for a private purchase? (see further)
23© 2021 Deloitte
IncentivesCharging of electric vehicles – putting a charging station at the disposal of employees
Goal
Providing employees with the opportunity to charge their electric car at home by putting a charging station at their disposal
Who?
Employees
What?
When the employer puts a charging station at the disposal of employees with a company car, the benefit of the charging station is considered as included in the benefit in kind of the company car (i.e. no additional benefit in kind, based on current ruling practice).
Conditions?
✓ not applicable in case of a transfer of property (i.e. employee purchasing the charging station via the employer)
✓ excluded from the tax credit for newly placed charging stations as of 01.09.2021
✓ The cost of the charging station is 100% tax deductible for the employer. As of 2030, this will be reduced to 75%.
✓ No restrictions on which energy can be used for the charging station (cf. tax reduction for privately purchased charging stations).
VAT considerations
- In general subject to 21% VAT but 6% possible for “old” private dwellings (>10y)
- VAT deduction on installation: limited to professional use of company car (i.e. VAT recovery limitation:35% - 100%)
- Attention point from a VAT perspective regarding the electricity cost of the charging station related to home charging(see further)
Practical considerations
✓ Can be included as a benefit in a flexible benefit scheme to safeguard cost neutrality for the employer
✓ Attention point in case of termination to determine the potential residual value as a benefit in kind
24© 2021 Deloitte
IncentivesCharging of electric vehicles – electricity cost for home charging
VAT treatment
Whether or not the VAT on the electricity costs for the home charging is deductible for the employer, depends on the actual set-up
Direct intervention by employer in the home charging costs
Scenario:
Reimbursement by employer of the home charging costs
Scenario:
Other electricity consumption
Cost home charging
Employee Employer
Invo
ice
Invo
ice
Full electricity consumption
Employee Employer
Invo
ice
Reimbursement of home charging costs
Impact – VAT can be recovered by employer
Because the employer directly receives an invoice from the energy provider (including VAT) for the electricity cost for the home charging, the employer will be able to partially recover the VAT on the electricity cost related to the professional use (e.g. 35% according to method 3).
Attention should be paid to the set-up so that no additional non-deductible VAT is created.
Impact – VAT cannot be deducted by employer
The employer will reimburse the amount of the consumed electricity inclusive VAT to the employee. This VAT cannot be deducted by the employer.
In case a 3rd party is involved, the 3rd party should issue a settlement/payment request (no invoice) to ask for reimbursement of this amount from the employer.
Cost increase of 7% for the employer on the electricity cost,
compared to the direct intervention by the employer
(directly or via 3rd party)
25© 2021 Deloitte
IncentivesCharging of electric vehicles – putting a charging station at the disposal of employees
In order to electrify your fleet, it will need to be considered how the charging of the electric company car at home will be facilitated. With the new bill, the below options would be available (example with a charging station valued at € 1.500, including VAT).
Charging station put at disposal via flexible benefits scheme
Charging station put at disposal by employer Privately purchased charging station
Scenario:
A charging station would be put at the disposal of the employee, and the full cost of the charging station would be borne by the employer
The VAT on the charging station could be partially recovered by the employer (e.g. 35% via method 3)
No additional benefit in kind needs to be considered in the hands of the employee.
Total gross employer costCost charging stationNon-deductible VAT
€ 1.408,88€ 1.239,67
€ 169,21
Net impact employee € 0
Scenario:
A charging station would be put at the disposal of the employee and would be financed via a gross salary sacrifice by the employee.
The VAT on the charging station could be partially recovered by the employer (e.g. 35% via method 3)
No additional benefit in kind needs to be considered in the hands of the employee.
Total gross employer cost € 0
Net impact employee* € 451,45
Scenario:
A charging station would be purchased privately by the employee, and the employee would apply for the tax reduction.
Total gross employer cost € 0
Net impact employee
In 2021/22 – tax reduction @ 45%In 2023 – tax reduction @ 30%In 2024 – tax reduction @ 15%
€ 825€ 1.050€ 1.275
* Taking into account that the cost is financed over 1 year, with an employer social security rate of 28%, marginal tax rate of 53,5% and corporate income tax rate of 25%.
26© 2021 Deloitte
Increased investment deduction for carbon-free trucks and certain infrastructureIncentives
Incentive applies to (i) the purchase of carbon-free trucks (in new condition) and (ii) the installation of refueling infrastructure for blue/green/turquoise hydrogen and of electric charging infrastructure for zero carbon trucks:
Trucks? Any truck, trailer or semi-trailer of category N1, N2 or N3, as defined in the Technical Regulations for Vehicles and which are qualified at registration on the code "CV = Camion/ Vrachtwagen" or "TR = Tracteur/ Trekker“
Excluded? E.g. ‘entreprise en difficulté / onderneming in moeilijkheden’, assets for which regional aid was obtained, …
Year investment is made Investment deductionin 2023 35%in 2024 29.5%in 2025 24%in 2026 18.5%as of 2027 13.5%
28© 2021 Deloitte
Current status on the facilitation of a broader mobility program
Broader mobility plan
New bill
The initially foreseen update to the mobility budget legislation has been lifted from the current bill as this topic is still subject to further discussions on the level of the social partners. The current mobility budget will therefore be updated via a separate law.
Current situation
Currently, the legislation on the mobility budget allows for company car eligible employees to exchange their current company car for a mobility budget that can be spend in the following pillars:
- Pillar I: environmentally friendly company car
- Pillar II: alternative mobility
- Pillar III: annual cash allowance
The initial pre-draft law on the future of mobility included measures to:
- further extend the scope of Pillar II on the mobility solutions possible within the mobility budget
- limit over time the scope of application only to zero-emission mobility solutions
Given the impact of the mobility budget in broader social context, this topic as lifted from the current bill and proposed to the social partners for further discussions.
The social partners have recently published their opinion on the proposed measures of the bill.
To be continued…
Practical considerations
✓ Does the current mobility budget fit within your organisation?
✓ The mobility budget is still limited to company car eligible employees. Can you offer a mobility budget to all employees?
✓ Is it attractive to implement the mobility budget in it’s current form?
✓ …
The implementation of a broader mobility program requires a tailored and holistic approach based on the wants & needs within your organisation…
© 2021 Deloitte Belgium
The evolution to a broader mobility plan6 building blocks to a successful new mobility program
29
1. Vision & Principles• Vision• KPIs• Guiding Principles• Clear narrative of the
purpose• Fit in Reward strategy
3. Mobility solutions• (Electric) Car / Fuel• Train / Bus• (e-) bicycle (lease)• Carpool / Pool car• Remote work / Flex hub• Parking
5. Policies & Procedures• Car / mobility policies• Supporting processes
2. Cost/Data analysis• Geographical data• Demographical data• Work regime data• Cost data• Employee needs and
preferences
• Assist to facilitate the change throughout the entire organization (e.g. campaigns, incentives, ambassadors, trainings HR / business)
6. Comms & activation
• Parking / mobility apps• Mobility Platform• Hardware
4. Tools & Enablers