28 per kilometre of their commute. The compensated distance is limited to 20 kilometers each way. To help businesses keep up with the legislative changes, the This new rule applies to Standard Season Tickets, to Flex Season Tickets and to Half-time Season Tickets in 2nd class. The Federal Government is raising the bicycle allowance for those commuting to work by bicycle to €0. This bicycle November 2023 - If an employee receives a bicycle allowance, this allowance is exempt from social and tax charges up to a certain amount. Nokia is a global In order to encourage commuting by bicycle, the National Labour Council has decided that employees of the concerned companies are entitled to Trade unions and employers’ organisations have struck a deal in the National Labour Council. The allowance is limited to a maximum of 100 km between place of residence and place of employment. This requirement usually applies to public transportation, but it can A temporary measure The tax credit is temporary and only applies to bicycle allowances paid for commuting during the period from 1 January 2024 to the end of 2026 and granted by 31 Belgian commutes are becoming greener. Employees who cycle to work and don’t yet receive a cycle allowance will receive 0. Get guidance on hassle-free implementation! Belgian lawyers Peeters Law explores the new "mobility budget", including to whom it applies, what it can be spent on and the conditions for From 01/06/24, rail travel will be better reimbursed by employers, who will now contribute at least 71. The new amount applicable starting from July 1, 2023 until On 01/02/2021, the fares for trains and buses in Belgium were increased. Read here what this means for you as an employer re reimbursement of commuting costs. Note that many employers offer even more favourable reimbursement November 2023 - If an employee receives a bicycle allowance, this allowance is exempt from social and tax charges up to a certain amount. 19 increases by 2. All employees in Belgium who cycle to work are entitled to a bicycle allowance of €0. 2025)** An allowance for commuting with a private car cannot be reimbursed as the employer’s own expenses. The new amount applicable starting from 1 January 2024 until 31 All employees who cycle to work will soon be entitled to a bicycle compensation of €0. The move was taken at the Council The bicycle allowance is a kilometre allowance you get when you ride your bicycle to work. As an employer you may award a kilometre allowance to your employees who use their own cars, motorcycles or mopeds for professional travel. The circular highlights the revised tax Two circulars published by the Belgian tax authorities on 31 March and 10 April 2025, respectively, update as from 1 March 2025 the maximum amounts of the daily subsistence To apply for a commuting allowance and/or working-from-home allowance and the internet allowance, you need to fill in a commuting statement. 8% of the cost of season tickets. 2024 – 30. Read what you should take into account when paying travel allowances. So, if a specific allowance for commuting by bicycle already exists at the sectoral or company level, the existing regulations will continue to apply. Additionally, there is a Unlock Belgium's Mobility Budget: Flexible commuting made easy for employees. What allowances and deductions non-residents are entitled to ? If you qualify as a non-resident or an expat and are considered taxable in Belgium only on your Belgian domestic income, you should The Belgian National Social Security Office has announced an increase in the maximum monthly amount of the lump sum home office allowance payable to employees as an exempt cost Two circulars published by the Belgian tax authorities on 14 September 2022 update the amounts of certain lump sum allowances that may be paid by employers to their employees. Beginning 1 May 2023, employees who regularly cycle to work may claim an employer-paid allowance of EUR 0. bicycle: If actual costs In the aftermath of the 2023 year-end legislation, the Belgian tax authorities have issued circular 2024/C/22 of 29 March 2024. 35 per kilometre, starting from the fiscal year 2025. 27 to € 0. 35 per kilometre, starting from the fiscal year If it can be proven that the actual costs are higher, these may be deducted. In principle, the allowance is taxable as wages. Since 2023, The Law introducing a mobility allowance puts forward a favourable tax regime for employees willing to trade in their company car for a monthly Discover how you can calculate your commuter benefits in Belgium. 35 per What’s new in Belgium on the employment front, Part 2 – rolling out the biking allowance by: Marga Caprioni, Squire Patton Boggs (US) LLP - As a result, while the season ticket cost for commuting between home and the workplace rises by 3. Travel allowance In the Netherlands, many employees receive a travel expense reimbursement or travel allowance, known as "reiskostenvergoeding," from their employers. They are following their previous This mileage allowance is exempt from social security contributions and taxes if the maximum amount per kilometre is not exceeded. More employees are opting for bicycles as their mode of transportation, and employers encourage this through a tax-free commuting allowance. This bicycle Often the allowance for professional literature is included in the allowance for office expenses. As you could read in our newsletter of 16 December 2022, the mileage allowance is no longer indexed annually, but quarterly. 015% on 1st The Belgian social security authorities have now published their position on the treatment of the tax-free lump sum expense allowances in the new expatriate tax regime. 80 per day. Bike Commute In Belgium, there is also a mileage rate for bike rides. 06. 03%, the employer's contribution provided for in CLA no. For each commuting mode, different exemption rules apply. 4415/km (01. Discover how its tax-free commute allowance boosts biking and sustainability nationwide. Learn about the different factors that affect your In Belgium, employers can grant a cycling allowance to employees who make use of a regular bike or an electric bike for travelling to and from A new Collective Bargaining Agreement (CBA 164) has been concluded with respect to the provision of an allowance for employees who A circular letter published by the Ministry of Finance on 28 March 2024 supplements the law of 22 December 2023 amending the legislation regarding the tax regime for the bicycle The Law introducing a mobility allowance puts forward a favourable tax regime for employees willing to trade in their company car for a monthly Streamline commuting allowances: automate approvals, integrate with payroll, and let employees log trips easily via mbrella’s intuitive mobile app. As part of the federal coalition agreement for 2025-2029, the Belgian government has proposed a shift from a voluntary to a mandatory mobility In this article, we will explore the various aspects of Belgium's employer commuting contributions, commute expense policies, and the impact In 2024, the bicycle allowance will increase for many employees. 27 per kilometer based on the recent conclusion of a Collective Bargaining The costs made by an employee who travels within Belgium for professional purposes, can - with due respect of the conditions - be compensated by the employer on a lump sum basis. As of 1 January 2025, a new amount will be A per diem is a tax-free reimbursement for you, while it remains a 100% tax deductible expense for the employer. If the A lump-sum reimbursement is accepted for allowances paid to employees and company directors as a reimbursement for business travel within Two circulars published by the Belgian tax authorities on 31 March and 10 April 2025, respectively, update as from 1 March 2025 the maximum Reimbursement of transport costs Principle Commuting allowances are granted by the employer to its staff on the basis of: A legal obligation A collective Detailed description of deductions for individual income tax purposes in Belgium Learn about Belgian employer obligations for biking allowances and the federal mobility survey during European Mobility Week 2024. In this circular letter the rules are clarified with respect to the During recent years, mobility has been a hot topic on the agenda of most organizations, as well as of the Belgian legislature. The Belgian government has decided to substantially increase the maximum tax-free allowance for commuting by bike, e-bike or speed pedelec, raising it from € 0. While the majority of people still rely (partly) on a car for their commute, diesel is being phased out. The law that The allowance has become an integral part of employee compensation packages, providing a mechanism for fair reimbursement for All other car costs (including electricity) for 70 %. Kilometre allowance An allowance for work-related trips made by an employee with his or her own vehicle is treated as a tax-free reimbursement of a If you work in one EU country but live in another and return there daily, or at least once a week, you count as a cross-border commuter under EU Discover how the Belgian mobility budget works in 2025. Mileage Reimbursement in Belgium The Origin and conditions In order to try to ease the pressure on Belgium’s notoriously congested roads and with the important part company cars play in this respect in mind, the Belgian Tax authorities have clarified the scope of the homeworking allowance and home office expenses. After years of preparatory work and excessive media attention the mobility allowance is finally in place. . Take Aways: General arrangement for the employer to pay a bicycle allowance to employees who use a bicycle for commuting to work. A Discover the latest in Belgian tax updates with Circular Letter 2024/C/2, published on 8 January 2024. 27 to €0. 35 per km travelled in 2024, with In general, this is limited to commuting between work and home, but in some sectors, it is also allowed for business trips. Introduced in Belgium to promote greener commuting options, the mobility budget allows employees to exchange their company car for an annual budget that can The specifics of this allowance may vary by employer, so it’s essential to understand what your company offers and how it applies to your April 2022 – The "Law of 25 November 2021 organising the fiscal and social greening of mobility" has also introduced several changes to the mobility Belgium offers per diem allowances for business travelers to cover daily expenses like meals and accommodation. This compensation is designed Tax authorities clarify post-COVID homeworking expenses and provision of equipment in new Circular 2021/C/20 on employer`s contributions for homeworking. The new amount applicable Belgium pays workers to cycle to work. This role is perfect for entry-level and early-career jobseekers looking for roles in Technology & Digital. If certain conditions are met, employers are allowed to make lump-sum payments in order to reimburse these employees for expenses incurred due to business travel within Belgium. Only employees who regularly commute to The diversity in deductibility rules in Belgium is striking. "One in six Belgian Learn about VAT rates, daily and mileage allowances, and e-archiving rules in Belgium to stay compliant and manage business expenses effectively. Professional costs related to the lump sum mileage allowance of 0,15 euro/km for commuting Find out how per diem rates in Belgium work and which expenses your employees are entitled to during business travel. 27 per kilometre of their commute from 1 May 2023, Take Aways: General arrangement for the employer to pay a bicycle allowance to employees who use a bicycle for commuting to work. If neither of the tax credits is Whilst popularity is growing for a travel allowance to give Belgian employees more flexibility and independence in their commute, only 4% of From per diems to commuting allowances all the way to integrated VAT reclaim, we guarantee our customers peace of mind and hassle-free Nokia is hiring a Immersive Media Coding Intern in Antwerp, Belgium. The bike commute rate is €0,36 per kilometre since 2025 (before: €0,35 You can cover your staff's travel expenses. Only employees who regularly commute to An increase of the bicycle allowance for which the employer already claims a tax credit may no longer be considered as a tax-deductible business expense. These allowances are set by the Belgian Learn how to offer the federal mobility budget, its benefits, eligibility criteria, and implementation steps for your company. Find out about tax-free per diems for business travel. Bicycle allowances and journeys by bicycle decreased by one fifth (22%) in 2021, according to calculations by Belgium's largest wage calculator The social security authorities hereby align their position with the tax authorities and so follow their previous position on the old Belgian expatriate tax regime in which no Belgian social security Transportation allowance Employers in Belgium must provide a transportation allowance to assist employees with commuting costs. As of 1 May 2023, employees in the The allocation of this allowance is capped at a distance of up to 20 kilometres per single journey. The tax administration sets the limit for the tax-free bicycle A circular letter (Dutch | French) published by the Belgian Ministry of Finance on 28 March 2024 supplements the law of 22 December 2023 amending the legislation regarding the tax This mileage allowance is exempt from social security contributions and taxes if the maximum amount per kilometre is not exceeded. Possible if the employee must use personal work equipment. 07. An employee who wants to benefit from the Increase your attractiveness as an employer and benefit from numerous advantages by offering free home-to-work train travel thanks to the third-party payment system. The use of a personal car is exempt up until a maximum amount of 380 euros per year, EUR 0. On the one hand, the maximum tax-free bicycle allowance will increase from €0. Employees can thus receive financial compensation for the costs they incur in commuting to work by bicycle. The allowance is paid every month in arrears together with the employees’ wages. 27 The allowance will cover a maximum of 40 kilometres per day, amounting to a maximum of €10. The article explains Belgium's 2026 tax-free mileage allowance rules, calculation methods, quarterly adjustments, maximum rates, and employer obligations. No fixed amount has been set for tax purposes. "This is certainly a nice incentive Compensating for your employees' travel expenses Do your employees make use of public transport to get to and from work? Then you are legally obligated to compensate them for their The official mileage allowance can be recognized for a maximum of 30,000 kilometers per calendar year. The allowance is a way to encourage the use of Some changes on mobility allowance as well The mobility allowance was introduced last year and was the first attempt of the Belgian Federal Government to get company cars off the The Federal Government is raising the bicycle allowance for those commuting to work by bicycle to €0. Learn its tax benefits, 3 spending categories, and why it’s key to a future-proof HR mobility Mobility Week - Sustainable mobility for Belgian employers - about biking allowances and the federal mobility survey Liedekerke Wolters Waelbroeck Kirkpatrick Belgium September 19 2024 As an employer, you can reimburse the subsistence expenses made by employees on the occasion of business travels in Belgium. To determine the allowance, you may refer to the 11/05/2018 Mobility allowance Cash for car.

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