Whether you want to start a sole proprietorship or a company, Partena Professional helps you start your business 100% digitally with personal assistance by our experts.
Have you been appointed co-owner, active partner or self-employed helper and you want to register as a self-employed person?
want to know more about our services or want to chat with our experts? Visit one of our offices near you.
Increase your chances of success with our experts' help.
Our experts will give you the answers you seek.
Alter your business details via our one-stop shop for entrepreneurs.
Discover our practical tool for your social insurance dossier.
Want to know more about our services or want to chat with our experts? Visit one of our offices near you.
and reap the benefits of our social secretariat's support.
Take advantage of Partena Professional's expertise and knowledge
Discover the benefits we can give you as an accountant.
The so-called speed pedelecs, i.e. pedal assist bicycles capable of assisting to 45 kilometres per hour, now satisfy the definition of ‘bike’ when it comes to tax purposes. Consequently, the tax advantages connected to the use of the ‘classic’ bike also apply for these speed pedelecs.
The definition of ‘bike’ under the tax legislation is replaced by a broader concept. For the application of the tax advantages (see below), bike is understood to mean a bicycle, a motorised bicycle or a speed pedelec, provided these last two transportation means are electrically driven (see also our infoflash of 22 June 2017).
The modification will be effective as from the income year 2017 (tax year 2018).
The use of a bicycle, an electrically driven motorised bicycle and an electrically driven speed pedelec is beneficial on tax level.
The kilometre allowance granted to an employee or a company manager for actual home-to-work travelling by means of a bicycle or speed pedelec as specified above is exempted from income tax to a maximum amount of €0.23/km (income year 2017).
The benefit resulting from the availability of a bicycle or speed pedelec as specified above and its accessories, including maintenance and storage costs, is exempted from taxes for the employee and the company manager. It is however required that the bicycle or the speed pedelec is actively used for home-to-work travel.
The exemption applies for home-to-work travel as well as for other travelling (purely private travelling).
Source: Act of 22 October 2017 laying down various tax provisions I, Belgian Official Gazette of 10 November 2017.
Author: Peggy Criel
20/11/2017
The Partena Professional website is a channel for making information available in an understandable form to affiliated members and non-members. Partena Professional strives to provide up-to-date information and this information is compiled with the greatest care (including in the form of Infoflashes). However, as social and fiscal legislation is constantly changing, Partena Professional cannot accept any liability for the correctness, the up-to-date or the completeness of the information consulted or exchanged via this website. Further provisions can be read in our general disclaimer that applies to every consultation of this website. By consulting this website, you expressly accept the provisions of this disclaimer. Partena Professional can unilaterally change the content of this disclaimer.