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.
From 1 January 2024, a number of legislative changes should have a marginal impact on the mobility budget. These changes, stemming from the projet de loi portant des dispositions fiscales diverses (Miscellaneous Tax Provisions Bil), will deliver minor improvements to the mobility budget.
It should be noted that the new formulas for calculating the mobility budget will also come into force on this date.
The mobility budget, already familiar to employees with a company car, is a budget that allows the total cost of the car to be reallocated to other modes of transport. It is divided into three pillars, offering beneficiaries the opportunity to choose an environmentally-friendly car, sustainable means of transport and to receive the balance in cash, subject to a contribution of 38.07%.
The scope of the mobility budget has been extended to include local representatives, i.e. mayor, aldermen and provincial deputies. These individuals, who had previously been ineligible for the scheme, will now be able to benefit from the mobility budget.
The territorial scope of Pillar 2, which allows the use of different sustainable means of transport, has been clarified. The whole of Pillar 2 can now be used in the European Economic Area (EEA). It is therefore possible to use not only public transport in the EEA, but also taxis, car hire, etc.
The initial amount of the budget is determined by the total gross annual cost of the company car to which the employee waives their right (or was entitled), with possible adjustments in the event of a change of function or promotion. From 1 January 2024, the new calculation formulas will have to be used to determine the amount of the budget.
The budget calculated in this way must fall within a range of between €3,000 and €16,000 and may not exceed a fifth of the employee’s salary. The thresholds of €3,000 and €16,000 will be indexed annually from 1 January 2024 to €3,055 and €16,293 respectively on the basis of the smoothed health index.
The management costs of the entire mobility budget were part of Pillar 1. From 1 January 2024, these costs will form part of Pillar 2. As a direct consequence, they will now be fully exempt.
These various changes should improve the mobility budget further still and make it more attractive. Would you like to set up a mobility budget in your company? If so, get in touch with one of our Legal Partners!
Source: Projet de loi portant des dispositions fiscales diverses (Bill containing various tax provisions) (55-3607)
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.