There are a number of fiscal advantages for people cyclingto work in Belgium – and for their employers. First of all, employers can pay a cycling allowance of currently € 0.22/km free of taxes and social security contributions.
Additionally, they can provide their employees with a company bicycle. For the employee, this is not counted as a taxableadvantage; for the company, 120% of the costs are deductable from taxableprofits, meaning that there is not only a tax exemption, but actually asubsidy. This is also valid for installations making it easier for employees toget to work by bike, e.g. bike parking spaces or showers and changing rooms.VAT paid for company bikes is entirely deductable as input tax.