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News 21st of February 2022 By Ellen Lampo and Dries Torreele

Transitioning to an environmentally friendly fleet… with the tax authorities’ help?

Transitioning to an environmentally friendly fleet… with the tax authorities’ help?

Deduction of car expenses

  • +Purchased on or before 30 June 2023
    Existing rules governing deductibility remain applicable.
  • +Purchased between 1 July 2023 and 31 December 2025
    Maximum deduction rates for vehicles with CO2 emissions (including hybrids) will decrease progressively, according to the following schedule:
    • +75% as from the 2026 assessment year
    • +50% as from the 2027 assessment year
    • +25% as from the 2028 assessment year
    • +0% as from the 2029 assessment year
  • +Purchased on or after 1 January 2026
    The option to deduct expenses for company cars disappears entirely for vehicles with CO2 emissions. From this date, deduction of expenses will only be possible for cars with zero carbon emissions (electric and hydrogen cars).
  • +In the next few years, while carbon-neutral cars will remain 100% deductible, this benefit will be reduced for vehicles purchased from 2027. Depending on the year of purchase, the deduction rate will decrease as follows:
    • +2027: 95%
    • +2028: 90%
    • +2029: 82.5%
    • +2030: 75%
    • +From 2031: 67.5%

Investment in charging infrastructure

  • +Between 1 September 2021 and 31 December 2022: 45%
  • +Between 1 January 2023 and 31 December 2023: 30%
  • +Between 1 January 2024 and 31 December 2024: 15%
  • +Between 1 September 2021 and 31 December 2022: 200%
  • +Between 1 January 2023 and 31 December 2024: 150%

Green HGV and refuelling and charging infrastructure

  • +2022 and 2023: 21.5%
  • +2024: 16%
  • +2025: 10.5%
  • +2026: 5%
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Disclaimer
We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
Ellen Lampo
Ellen Lampo
Dries Torreele
Dries Torreele