What is the fiscal treatment of mobility budget?

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Each pillar of the mobility budget has its own (para)fiscal regime.

 

Pillar 1: the eco-friendly car

Enjoys the same tax and social treatment as a classic company car for both the employer and the employee.

Pillar 2: sustainable transportation modes

Exempt from social security contributions and withholding tax. For the employer, this is a fully deductible professional expense.

Pillar 3: balance in cash

For the employer, this is a fully deductible professional expense (no social contributions).

For the employee, this is considered a professional income that is fully exempt from tax, but subject to a personal social security contribution of 38.07%.

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