The Netherlands was awarded an average of 3,3 stars
in our ranking, preceeded only by Belgium (3,5 stars).
Companies can provide a new bike to their employees once every three years, under the condition that at least 50% of the rides must be home-work traffic. Furthermore, employers can give reimbursements for expenses and accessories (up to € 82 per year) and pay a bike insurance. All of this completely free of taxes. A new 2015 legislation eliminates the possibility of providing a company bike, and imposes to include these reimbursements in the 1,2% of total salary costs the company can use for tax-free benefits. A mode-neutral compensation of € 0,19 per km can be given to employees too.
ECF has (few) recommendations to improve the Dutch system. Varying in relation to the level of CO2 emission of the vehicle, the Dutch company car taxation is one of the more sustainable in Europe. If the possibility to deduct costs for home-work travel could be extended from solely public transport to cycling, even the abolition of the company bike privilege would be counterbalanced.