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1 March 2019 is an important date for the mobility allowance and the mobility budget. What’s new? Learn more in this Infoflash.
The mobility allowance (or cash-for-car) allows employees to exchange their company car or their entitlement to a company car for a mobility allowance. This allowance is subject to an advantageous tax and social security treatment.
More than a year after its introduction, the measure has undergone several amendments. Please read our Infoflash of 20 March 2019 for more info. The amendments have since been published in the Belgian Official Gazette and take effect from 1 March 2019.
When an employer decides to introduce the mobility budget in his company, employees can exchange their company car or their entitlement to a company car for a mobility budget. This budget can be freely spent by the employees on three pillars. For more info, we refer you to our Infoflash of 28 February 2019.
With the publication of the Act in the Belgian Official Gazette, the mobility budget can officially be launched. The new system is valid from 1 March 2019.
A Royal Decree lays down the rules for managing the mobility budget.
The mobility budget, after the deduction of the part spent on an environmentally friendly company car (if any), is made available to the employees in its entirety in a virtual form. This can be done, for example, via a website or an app.
At all times, employees must have access to a certain amount of information about the status of their mobility budget (e.g. starting amount of the budget, the spending on the second pillar, the validity date of the mobility budget, the available balance, ...).
The employer creates a mobility account in the name of the beneficiary employees. This account is a database in which the mobility budget is registered and managed by the employer. The employer can call on the services of a third party for this purpose.
The website www.mobility budget.be explains the principles and applications of the mobility budget in a simple way. The website is the result of collaboration between different administrations and will be updated regularly.
Sources: Act of 17 March 2019 amending certain provisions concerning the mobility allowance, Belgian Official Gazette of 29 March 2019; Act of 17 March 2019 regarding the introduction of a mobility budget, Belgian Official Gazette of 29 March 2019; Royal Decree of 21 March 2019 in implementation of the Act of 17 March 2019 regarding the implementation of a mobility budget, Belgian Official Gazette of 29 March 2019.
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