by Els Van Eenhooge and Eva Vergote
Accelerating the greening of the commercial vehicle fleet: what's ahead?
Over the past few decades, more and more companies have committed to alternative remuneration for their employees through a (tax advantaged) company car. Given the current high number of company cars, their intensive use, and average CO₂ emissions that are not falling fast enough to meet the climate goals, a drastic change in car taxation was imminent.
It is certain that only the costs for company cars that do not emit CO₂ will be tax deductible in the future. This will result in a drastic change in company car fleets in the coming years. Attached you will find an overview of the main pillars of "the Collective law on fiscal and social greening of mobility of November 25, 2021" published in the Belgian Official Journal of December 3, 2021.
We elaborate on the issues below:
- Emission-free company car fleet
- Tax incentive for investments in charging stations
- Investment deduction for 'green' trucks and refueling and charging infrastructure
- Simplification of the mobility budget
Els Van Eenhooge
Senior Manager Tax els.vaneenhooge@vdl.be
Eva Vergote
Manager Tax eva.vergote@vdl.be
Disclaimer
In our opinions, we rely on current legislation, interpretations and legal doctrine. This does not prevent the administration from disputing them or from changing existing interpretations.
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