14 juin 23

Belgium Leads Mobility Maturity in Europe

The results are in! The 2023 Mobility Maturity Map E-Book, the culmination of months of painstaking research, has just been published and clearly illustrates that Belgium takes the lead. With 29 out of 40 points, Belgium tops the charts regarding mobility maturity. It scores highest in legislation maturity and performs well in all other factors determining the need for alternative mobility.

28% of the Belgian population lives in urban areas, with Brussels and Antwerp being the most significant cities. Belgium scores high (second) on demand from corporates for more innovative, sustainable mobility. 67% of the companies consulted by Willis Towers Watson mentioned they would review the company car benefits in the coming year with the predominant focus on introducing more environmentally friendly policies and behaviours (83%).

Supporting legislation

According to Deloitte, Belgium has a specific legislative regime for employees and employers for several alternative mobility solutions.

Public transport, employer-provided (e-)bike, 

For the employee, the following solutions might be fully exempt from tax and social security in case of usage for commuting:

-       Public transport

-       Bicycle (e.g. mountain bike, speed pedelec, e-bike or race bike). 

For the employer, in general, costs for the e-bike are 100% tax-deductible; however, 0% VAT recovery.

Shared mobility

Multimodal and shared mobility is not yet fully facilitated. Only a limited yearly exemption of €430 is available for the employee for all other mobility solutions (not public transport or collectively organised transport by the employer).

Corporate car sharing

Belgium has a taxable benefit per day of usage; however, a yearly exemption of up to €430 per employee is foreseen. Corporate car sharing is exempt from regular social security contributions, and the employee receives an employer solidarity contribution based on the CO2 emission of the car per month of usage. 

You can read this article in full, including exclusive detail from the research on corporate car sharing, carpooling, allowances for commuting purposes and mobility budgets. You can read/download the full E-Book here

Image: Shutterstock 1815765365  Tina Vander Molen

Authored by: Alison Pittaway