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Future of
Corporate Mobility
Discover our mobility webpages via the following
links:
Future of Mobility Corporate Mobility
©2020 Deloitte Belgium Mobility@Deloitte 1
Greenification of mobility taxation
Impact for employers and employees
6 October 2021
© 2021 Deloitte 2
Your hosts for today
Timothy Bruneel Jolien Vanhecke Jan Vrijsen
Partner Senior Manager Director
Global Employer Services Global Business Tax Indirect Tax
tbruneel@deloitte.com jovanhecke@deloitte.com jvrijsen@deloitte.com
+32 9 393 74 62 +32 9 393 74 55 +32 9 393 75 51
© 2021 Deloitte 3
Content
The long anticipated bill on the “Greenification” of mobility taxation in Belgium
1 What will be the impact on the cost of your fleet?
Private and public sector
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?
© 2021 Deloitte 4
1
What is the impact on
the cost of my fleet?
© 2021 Deloitte 5
The cost of a fleet
Current corporate tax deductibility rules as of fiscal year 2021
Internal Combustion Engines Hybrids Zero-emission vehicles
Regime as of FY 2021 Regime as of FY 2021 Regime as of FY 2021
Internal Combustion Engines Full & Plug-in hybrids As of 2021, zero-emission vehicles are tax deductible for
100% (based on same formula)
• Deductibility in function of the CO2-emission of the • Same rules apply concerning corporate tax
company car deductibility as for ICE cars Charging stations and electricity costs are also tax
120 % - [0,5 % x coefficient x CO2-emmision] deductible for 100%.
Coefficient: • Exception for plug-in hybrids:
- Diesel engine and diesel variants = 1 Plug-in hybrids qualifying as a so-called ‘fake hybrids’:
- battery < 0.5 kWH / 100kg; or
- Natural gas < 12 fiscal hp = 0,9
- CO2-emission > 50 g/km
- Other (e.g. petrol) = 0,95
… are less tax efficient:
• Deduction percentage is a maximum of 100% and a - CO2-emission of equivalent, non-hybrid car;
minimum of 50% (exception for vehicles with CO2 - If no equivalent, non-hybrid car: CO2 x 2.5
emissions ≥ 200 g/km: max. deduction 40%)
• A list of the cars that are considered as “fake hybrids”
• Financing costs and mobile phone costs 100 % is published and regularly updated by the Ministry of
deductible Finance (link to list: NL | FR )
• Fuel costs also deductible in function of the CO2-
emission of the company car
© 2021 Deloitte 6
The cost of a fleet
Different TCO methods in the market
Update Update Attention point
Car costs Fuel costs Belgian Corporate tax Belgian CO2-tax Belgian VAT
(or legal entities tax)
• Lease price / purchase • Based on an average ~ Actual CO2-tax should be • VAT deduction on car
price lease, or Disallowed expenses will calculated, taking into expenses for zero
be determined as follows: account: emission vehicles is the
• Insurance • Based on historical same as for non-zero
data, or • Disallowed expenses • CO2-tax formula emission vehicles (VAT
• Maintenance on car and fuel costs, recovery limitation of
• Reference consumption determined on the • CO2-emissions
• Tires 35% - 50%).
of the vehicle model CO2-emission of the according to WLTP
• Damage car • Specific rules can apply
• Taxation regime for
for charging
electricity is more • If used for private
• ... infrastructure
diffuse/complex purposes, an
additional disallowed
expense of 17%/40%,
depending on the
provision of a fuel
card
© 2021 Deloitte 7
The cost of a fleet
Different TCO methods in the market
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
Car costs • Corporate income tax deductibility • Disallowed expenses on car costs
• Disallowed expenses on BIK • Disallowed expenses on BIK
• Often does not take into account the offsetting • Does take into account the offsetting of the BIK
of the BIK to the disallowed expenses to the disallowed expenses
Fuel costs • Corporate income tax deductibility • Disallowed expenses on fuel costs
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
- …
© 2021 Deloitte 8
The cost of a fleet
Different 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 Gross employer cost Net employer cost
Catalogue value: € 30.000 (incl. options and VAT)
Lease price (excl. VAT) € 4.909,09 € 4.909,09
CO2-value: 91 g/km (WLTP)
Finance cost (excl. VAT) € 545,45 € 545,45
Fuel type: diesel
Non-deductible VAT on lease price and finance cost (i.e. 65% - method 3) € 744,55 € 744,55
Lease price/month (excl. VAT) : € 455
Finance cost/month (excl. VAT): € 45,50 CO2-tax € 330,50 € 330,50
CO2-tax/year: € 330,50 Corporate income taxes on disallowed expenses car costs (i.e. € 1.035,13 X 25%)
€ 1.035,13 = € 258,78
Benefit in kind (BIK)/year: € 1.594 (IY 2021) (lease price excl. VAT (€ 4.909,09) + non-deductible VAT on lease price (€ 744,55) -
BIK (€ 1.594)) * 25,5% (non-deductibility rate)
Corporate income tax deductibility: 74,50%
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
€ 5.635,97
Net TCO
© 2021 Deloitte 9
The cost of a fleet
Evolution of corporate tax deductibility for non zero-emission vehicles
Non zero-emission vehicles include:
- Passenger cars (incl. ‘fake’ light trucks), cars for double use and minivans Further increasing compliance burden!
- Ordered = purchased, leased or rented
Impact tax deductibility Impact CO2-tax Impact fuel costs
Ordered until 1.07.2023, the current tax No impact on the calculation of the CO2-tax for The current tax deductibility rules will continue to
2021 deductibility rules will continue to apply 2021 company cars also used for commuting and/or
2021 apply (i.e. same limitation as the company car)
private purposes
Increase of the CO2-tax for all non-ZEV ordered as of Fossil fuel costs will remain to follow the tax
1.07.2023: deductibility percentage of the company car
Ordered between 1.07.2023 – 31.12.2025, Exception – between 01.01.2023 – 31.12.2026, the
2023 2023 As of 1.07.2023, multiplied by 2.25 2023
adjustment tax deductibility limits: fossil fuel costs would be tax deductible for max.
min. € 20.83 per month (not indexed)
IY 2023-24 Min 50% Max. 100% 50% for PHEVS ordered as of 01.01.2023
IY 2025 - Max. 75%
IY 2026 - Max. 50% As of 1.01.2025, multiplied by 2.75
min. € 23.41 per month (not indexed)
IY 2027 - Max. 25%
IY 2028 - 0%
As of 1.01.2026, multiplied by 4
Ordered as of 1.01.2026, the car costs will no For cars ordered as of 1.01.2026, fuel costs will no
2026 min. € 25.99 per month (not indexed) 2026 longer be tax deductible
longer be tax deductible
As of 1.01.2027, multiplied by 5.5
min. € 28.57 per month (not indexed)
As of 1.01.2028, min. multiplied by 5.5
© 2021 Deloitte 2028 min. € 31.15 per month (not indexed) 10The cost of a fleet
Example on the evolution of the cost of non zero-emission vehicles
To reflect the impact from the changing (social) tax regime, we keep all other variables stable
Car Volkswagen Golf Skoda Superb Hybrid
Catalogue value € 30.000 € 38.000
Monthly leaseprice (incl. VAT) € 550 € 560
Part related to financing € 55 € 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%
© 2021 Deloitte Vergroening van de mobiliteit & Future of mobility | Webinar 11
Annual TCO if ordered in 2027 € 9.191,14 + 32% € 9.363,18 + 38%The cost of a fleet
Evolution of corporate tax deductibility for zero-emission vehicles
Zero-emission vehicles include:
- Passenger cars (incl. ‘fake’ light trucks), cars for double use and minivans Further increasing compliance burden!
- Ordered = purchased, leased or rented
Impact tax deductibility Impact CO2-tax Impact charging
Ordered until 31.12.2026, the current tax No impact on the calculation of the CO2-tax for The current tax deductibility rules will continue to
2021 deductibility rules will continue to apply (100% 2021 company cars also used for commuting and/or
2021 apply (i.e. same limitations as the company car)
tax deductible) private purposes
Increase of min CO2-tax for all vehicles ordered
as of 1.07.2023 (not indexed):
2023 As of 1.07.2023, min. € 20.83 per month
As of 1.01.2025, min. € 23.41 per month
As of 1.01.2026, min. € 25.99 per month
Ordered as of 1.01.2027, adjustment tax As of 1.01.2027, the costs related to charging stations
2027 deductibility limits: As of 1.01.2027, min. € 28.57 per month 2027 will remain 100% tax deductible
Ordered in IY 2027 95%
2028 As of 1.01.2028, min. € 31.15 per month
Ordered in IY 2028 90%
Ordered in IY 2029 82.5%
Ordered in IY 2030 75%
As of 1.01.2030, the costs related to charging stations
Ordered in IY 2031 67.5% 2030 will be tax deductible for 75%.
The multiplicator as mentioned for non-zero emission cars, will
not apply for zero-emission cars.
© 2021 Deloitte 12The cost of a fleet
Example on the evolution of the cost of zero-emission vehicles
To reflect the impact from the changing (social) tax regime, we keep all other variables stable
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%
© 2021 Deloitte 13The cost of a fleet
Evolution of taxation under legal entities tax of (non) zero-emission vehicles
Only for entities subject to legal entities tax of category 2 and 3 (cf. Art. 220, 2° and 3° ITC)
Category 2 (cf. Art. 180 ITC) : o.a. ‘care associations’, STIB/MIVB, Infrabel, Le
• Non zero-emission vehicles = Internal combustion engine & hybrids (full & plug-in) Fonds de participation/Participatiefonds, …
• Zero emission vehicles = full electric cars Category 3 : ‘not for profit’ entities (including ‘externalized’ public entities)
and entities active in a ‘privileged activity’ (o.a. education, lobbying, …)
Pm.: entities of category 1 (cf. Art. 220, 1° ITC) are not impacted (vehicles remain untaxed)
Current regime Future regime Future regime
All vehicles Non zero-emission vehicles Zero-emission vehicles
until income year 2025 impact as of income year 2026 impact as of income year 2027
For company cars which can be used for private For company cars which can be used for private For company cars which can be used for private
purposes, an amount is added to the taxable base purposes, an amount is added to the taxable base purposes, an amount is added to the taxable base
equal to: equal to: equal to:
• 17% if fuel costs are not borne by the employer • 17% if fuel costs are not borne by the employer • 17% if fuel costs are not borne by the employer
• 40% if fuel costs are borne by the employer • 40% if fuel costs are borne by the employer • 40% if fuel costs are borne by the employer
For cars ordered as from 1.01.2026, the ‘non- For cars ordered as from 1.01.2027, a
deductible’ cost of the use of the car (incl. percentage of the cost of use of the car (incl.
fuel costs) is added to the taxable base 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%
New administrative process to be considered to identify these costs and include them in the tax return!
© 2021 Deloitte 14The cost of a fleet
Example on the evolution of the cost of non zero-emission vehicles
To reflect the impact from the changing (social) tax regime, we keep all other variables stable
Car Volkswagen Golf Skoda Superb
Hybrid
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 Delta
current TCO current TCO
Annual TCO if ordered in 2026 € 8.238,80 + 23% € 8.357,26 + 23%
© 2021 Deloitte Vergroening van de mobiliteit & Future of mobility | Webinar 15The cost of a fleet
Example on the evolution of the cost of zero-emission vehicles
To reflect the impact from the changing (social) tax regime, we keep all other variables stable
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%
© 2021 Deloitte 162
What about the impact
for my employees?
© 2021 Deloitte 17Impact for employees
Consequences of the new bill for individuals/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 parameters benefit in kind Impact WLTP Impact deductible expenses
impact as of income year 2026
New bill does not include a change of the calculation Status quo - new bill does not include an update on Update - As of 2026, the lump sum cost deductions for
method of the benefit in kind for employees the exact entry into force of the WLTP method for tax commuting of 0,15 EUR/km, will only be applied for the
purposes. following vehicles:
- Zero emission vehicles
However, the CO2-coefficient is indexed based on the
average CO2-emission of the Belgian fleet, meaning The following scenarios apply, based on the - Vehicles ordered before 1.07.2023
that an increase of electric vehicles will cause for a information mentioned on the registration form: - Vehicles ordered between 01.07.2023 – 31.12.2025
higher benefit in kind for ICE and (certain) hybrid 1. Only NEDC mentioned -> NEDC applies
models.
2. Only WLTP mentioned -> WLTP applies
3. Both NEDC & WLTP mentioned -> free choice
© 2021 Deloitte 18Which incentives are
3 made available to
accelerate the transition?
© 2021 Deloitte 19Incentives
Charging 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.
Office charging On road charging Home charging
Currently, charging stations installed at the office are For the company, the electricity cost follows the The placement of a charging station at home can be
100% tax deductible. corporate tax deductibility of the company car (i.e. facilitated as follows:
100% until income year 2026, and gradually
Update – the new bill includes a temporary, increased decreasing as of income year 2027) - Private purchase
corporate tax deduction for new charging stations Update – the new bill includes a tax credit for newly
under the following conditions: For the employee, the provision of a charging pass is placed charging stations between 01.09.2021 –
considered to be included in the benefit in kind of the 31.08.2024
- installed between 1.09.2021 and 31.08.2024; and
company car.
- the charging stations are publicly accessible.
- Put at disposal by the employer
Considered to be included in the benefit in kind of the
For the company, the electricity cost follows the company car
corporate tax deductibility of the company car (i.e. For the company, the electricity cost follows the
100% until income year 2026, and gradually corporate tax deductibility of the company car (i.e.
decreasing as of income year 2027) 100% until income year 2026, and gradually
decreasing as of income year 2027)
© 2021 Deloitte 20Incentives
Charging of electric vehicles – update for office charging
VAT considerations
Who?
- VAT deduction on installation:
Enterprises (both personal & corporate income tax) according to general VAT deduction
Goal of the company as a whole.
Incentivize the - VAT deduction on consumption:
What?
installation of charging electricity = fuel so limited to
stations by companies As of 01.09.2021, an increased corporate tax deduction would apply to newly professional use of company car
to facilitate office and placed “intelligent” charging stations under the condition that they would be (35% - 50%). Practical implications?
publicly accessible:
public charging, and
reducing the - 200% for charging stations acquired between 01.09.2021 and
investment burden on 31.12.2022 Practical considerations
the level of the - 150% for charging stations acquired between 01.01.2023 and - Feasible for third party access to the
government 31.08.2024 premises for charging:
- from a security perspective?
Conditions? Is it possible for third parties to
access the premises?
✓ Publicly accessible:
- from an infrastructure perspective?
- Accessible for third parties, at least during the normal business Is the current network powerful
hours or during the closing hours of the enterprise enough to support a multitude in
- The charging station needs to be reported to the Ministry of charging stations?
Finance - from an employee perspective?
✓ Intelligent charging station Do you want to make charging
stations for employees accessible to
- Charge time and charge power must be controllable by an energy
third parties?
management system (+ specific technical requirements).
© 2021 Deloitte 21Incentives
Charging of electric vehicles – update home charging
Practical considerations
Who?
- In practice possible to use locally generated
Individuals
energy as cars mostly charge overnight?
What? - Needs to be privately purchased and cannot
Goal As of 01.09.2021, a tax credit would be available for individuals who privately
be financed via a flex plan or reimbursed by
Incentivize the bear the cost of the acquisition, placement and inspection of a new charging
the employer. Financially attractive enough
installation of charging station:
for a private purchase? (see further)
stations at home, to - 45% in 2021/2022
- 30% in 2023
reduce the investment
- 15% in 2024
burden for the
government 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
© 2021 Deloitte 22Incentives
Charging of electric vehicles – putting a charging station at the disposal of employees
Who? VAT considerations
Employees - In general subject to 21% VAT but 6%
possible for “old” private dwellings (>10y)
Goal - VAT deduction on installation: limited to
What? professional use of company car (i.e. VAT
Providing employees recovery limitation:35% - 100%)
with the opportunity to 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 - Attention point from a VAT perspective
charge their electric car
the benefit in kind of the company car (i.e. no additional benefit in kind, based regarding the electricity cost of the
at home by putting a on current ruling practice). charging station related to home charging
charging station at their
(see further)
disposal
Conditions?
Practical considerations
✓ not applicable in case of a transfer of property (i.e. employee purchasing
the charging station via the employer) ✓ Can be included as a benefit in a flexible
benefit scheme to safeguard cost
✓ excluded from the tax credit for newly placed charging stations as of
neutrality for the employer
01.09.2021
✓ Attention point in case of termination to
✓ The cost of the charging station is 100% tax deductible for the employer.
determine the potential residual value as a
As of 2030, this will be reduced to 75%.
benefit in kind
✓ No restrictions on which energy can be used for the charging station (cf.
tax reduction for privately purchased charging stations).
© 2021 Deloitte 23Incentives
Charging of electric vehicles – electricity cost for home charging
Direct intervention by employer in the home charging costs Reimbursement by employer of the home charging costs
Scenario: Scenario:
VAT treatment
Whether or not the
VAT on the electricity Other electricity Cost home Full electricity
costs for the home consumption charging consumption
charging is deductible
Invoice
Invoice
Invoice
for the employer,
depends on the actual Reimbursement of
set-up home charging costs
Employee Employer Employee Employer
(directly or via 3rd party)
Impact – VAT can be recovered by employer Impact – VAT cannot be deducted by employer
Because the employer directly receives an invoice from the The employer will reimburse the amount of the consumed
energy provider (including VAT) for the electricity cost for electricity inclusive VAT to the employee. This VAT cannot
the home charging, the employer will be able to partially be deducted by the employer.
recover the VAT on the electricity cost related to the
professional use (e.g. 35% according to method 3). In case a 3rd party is involved, the 3rd party should issue a
settlement/payment request (no invoice) to ask for
Attention should be paid to the set-up so that no additional reimbursement of this amount from the employer.
non-deductible VAT is created. Cost increase of 7% for the employer on the electricity cost,
compared to the direct intervention by the employer
© 2021 Deloitte 24Incentives
Charging 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
Charging station put at disposal by employer Privately purchased charging station
scheme
Scenario: Scenario: Scenario:
A charging station would be put at the disposal of the A charging station would be put at the disposal of the A charging station would be purchased privately by
employee, and the full cost of the charging station employee and would be financed via a gross salary the employee, and the employee would apply for the
would be borne by the employer sacrifice by the employee. tax reduction.
The VAT on the charging station could be partially The VAT on the charging station could be partially
recovered by the employer (e.g. 35% via method 3) recovered by the employer (e.g. 35% via method 3)
No additional benefit in kind needs to be considered No additional benefit in kind needs to be considered
in the hands of the employee. in the hands of the employee.
Total gross employer cost € 1.408,88 Total gross employer cost €0 Total gross employer cost €0
Cost charging station € 1.239,67
Non-deductible VAT € 169,21
Net impact employee €0 Net impact employee* € 451,45 Net impact employee
* Taking into account that the cost is financed over 1 year, with In 2021/22 – tax reduction @ 45% € 825
an employer social security rate of 28%, marginal tax rate of In 2023 – tax reduction @ 30% € 1.050
53,5% and corporate income tax rate of 25%. In 2024 – tax reduction @ 15% € 1.275
© 2021 Deloitte 25Incentives
Increased investment deduction for carbon-free trucks and certain infrastructure
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:
Year investment is made Investment deduction
in 2023 35%
in 2024 29.5%
in 2025 24%
in 2026 18.5%
as of 2027 13.5%
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, …
© 2021 Deloitte 26Is the evolution to a
3 broader mobility plan
also supported?
© 2021 Deloitte 27Broader mobility plan
Current status on the facilitation of a broader mobility program
Practical considerations
Current situation
✓ Does the current mobility budget fit within
Currently, the legislation on the mobility budget allows for company car
your organisation?
New bill eligible employees to exchange their current company car for a mobility
budget that can be spend in the following pillars:
The initially foreseen
update to the mobility - Pillar I: environmentally friendly company car ✓ The mobility budget is still limited to
budget legislation has company car eligible employees. Can you
- Pillar II: alternative mobility
been lifted from the offer a mobility budget to all employees?
current bill as this topic - Pillar III: annual cash allowance
is still subject to further ✓ Is it attractive to implement the mobility
discussions on the level The initial pre-draft law on the future of mobility included measures to: budget in it’s current form?
of the social partners.
The current mobility - further extend the scope of Pillar II on the mobility solutions possible within
budget will therefore be the mobility budget ✓ …
updated via a separate - limit over time the scope of application only to zero-emission mobility
law. 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 implementation of a broader mobility
The social partners have recently published their opinion on the proposed program requires a tailored and holistic
measures of the bill. approach based on the wants & needs within
your organisation…
To be continued…
© 2021 Deloitte 28The evolution to a broader mobility plan
6 building blocks to a successful new mobility program
1. Vision & Principles 3. Mobility solutions 5. Policies & Procedures
• Vision • (Electric) Car / Fuel • Car / mobility policies
• KPIs • Train / Bus • Supporting processes
• Guiding Principles • (e-) bicycle (lease)
• Clear narrative of the • Carpool / Pool car
purpose • Remote work / Flex hub
• Fit in Reward strategy • Parking
2. Cost/Data analysis 4. Tools & Enablers 6. Comms & activation
• Geographical data • Parking / mobility apps • Assist to facilitate the change
• Demographical data • Mobility Platform throughout the entire
• Work regime data • Hardware organization (e.g. campaigns,
• Cost data incentives, ambassadors,
• Employee needs and trainings HR / business)
preferences
© 2021 Deloitte Belgium
29Questions? © 2021 Deloitte 30
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