The mobility budget is a Belgian legislation that allows companies to offer an eco-friendlier tailor-made mobility budget to either employees with a company car or employees who qualify for one, within a favourable tax regime.
The mobility budget can be used in 3 pillars:
The employee can choose an eco-friendlier car (a vehicle that emits less CO2, an electric car, etc.). Benefits: the same tax and social treatment as a classic company car for both the employer and the employee.
With the remaining budget (or the entire budget if no car was chosen), the employee can pay for more sustainable modes of travel.
- soft mobility (e-step, hoverboard, bike, etc.)
- public transport
- organised shared transport
- shared cars, carpooling
- mobility services that combine the modes mentioned above
This budget is exempt from social security contributions and withholding tax. For the employer, it is a fully deductible professional expense.
💡 It is also possible to finance housing costs (rent and monthly interest & principal payments of loans) if the employee lives within a 10 km radius of the usual place of work, or if he/she works from home for most of the time (>50%).
The budget that hasn't been used is paid out in cash to the employee once a year (31/12). For the employee, this is considered a professional income that is fully exempt from tax, but subject to a personal social security contribution of 38.07%. For the employer, this is a fully deductible professional expense (no social contributions).
💡 For more information, please visit the Mobility & Transport website of the government.
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