With its 3,5 stars
, Belgium is the country with the highest rank in our analysis.
Not only, in fact, employers can provide their employees with a company bicycle, which is not counted as a taxable advantage; but employers can also pay a € 0,22 per km free allowance for cycling to work. Furthermore, employers can deduct company bikes from taxable profits at a rate of 120%, which means they get a subsidy for providing company bicycles to their employees. This is also valid for installations that would make it easier for employees to use bikes to get to work, such as parking lots, showers, or changing rooms.
ECF's recommendations are thus more focused on car taxation: company cars have great advantages as well, which makes them appealing for employers. Drastic changes in company cars taxation should be introduced in order to promote cycling to work even more.