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Companies can provide employees with bicycles for both private and business use under similar conditions as for cars, which means the taxable advantage is calculated as 1% of the list price of the bicycle. Electric bikes fall under this category. Moreover, employers can deduct the cost of their company bikes, and the financial advantage of the employee (1% of the list price) is counted as an income for the company. Companies can also pay their employees a mode-neutral home-work travelling cost allowance that is taced at a reduced flat rate of 15%. Unfortunately, current legislation is subsidizing car investments too.
ECF recommends a substantial increase in the taxation of company cars, since it is illogic to tax cars and bicycles the same way. Furthermore, more and better structured fiscal incentives for cycling and using public transport to get to work should be put in place, in order to promote commuting through these low-emissions means of transport.