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The so-called speed pedelecs, i.e. pedal assist bicycles capable of assisting to 45 kilometres per hour, do not satisfy the definition of bike when applying the tax regulations. This is likely to change very soon. A preliminary draft law stipulates that these speed pedelecs, just like the classic e-bikes, will open the right to the tax benefits for the use of the bike.
The preliminary draft law replaces the bike under the fiscal rules by a much broader concept. For the application of the tax benefits (see further) reference will be made to a bicycle, an electrically driven motorised bicycle or an electrically driven speed pedelec.
A bicycle is any vehicle with 2 or more wheels powered by muscular energy by means of pedals or hand grips, or equipped with an electric auxiliary engine to 250 W which does not offer assistance over 25 km/h or earlier when the driver stops pedalling.
Next to bicycles without additional drive also electrically driven classic bicycles are intended. Also racing bicycles, mountain bikes, city bikes, carrier cycles, customized bikes for disabled people, collapsible bikes, electrically driven or not, will fall under the definition of bicycle.
Hover boards, roller skates, skateboards, mono wheels and Segways are not intended, since these are (not) motorised propulsion devices.
An electrically driven motorised bicycle is any vehicle with 2 or more wheels with pedals, equipped with an electric auxiliary drive with as main objective pedal support of which the driving power is interrupted at a vehicle speed of maximum 25 km/h, with the exclusion of the above described bicycle. The maximum continuous rated power of the electric engine is not more than 1 kW.
The electrically driven speed pedelec is any two-wheeled vehicle with pedals, to the exclusion of the motorised bicycle, with an electric auxiliary drive with as main objective pedal support of which the driving power is interrupted at a vehicle speed of maximum 45 km/h. The electric engine has a maximum continuous rated power of not more than 4 kW.
The use of the bicycle comes with a number of tax benefits. When the broader concept is introduced these benefits will apply to the bicycle, the electrically driven motorised bicycle and the electrically driven speed pedelec.
The kilometre allowance granted to a worker or company manager for actual home-to-work bike travelling is exempted of income tax for a maximum of €0.23/km (income year 2017).
The benefit resulting from the availability of a bike and accessories, including maintenance and storage costs, is exempted from taxes for the worker and the company manager. It is however required that the bike 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).
On the basis of the preliminary draft the legislative amendments will apply from the income year 2017 - tax year 2018. This date is therefore communicated with reservation.
Sources: Press release minister of Finance, Preliminary draft law laying down various tax provisions.
Author: Peggy Criel
22/06/2017
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