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Company bike - bicycle allowance - commuter fund - to buy or lease - salary reduction - exempt or benefit in kind... unravelling the fascinating combination of an attractive two-wheeled incentive and retention tool. ■
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The Royal Decree that extends the application of the tax exemption for company bicycles to social security contributions was published on 27 February 2018. This means that there will no longer be any difference in how they are treated by the tax and social security authorities. Note: these bicycles must 'actually be used for travelling between the place of residence and place of employment'. The question is how often this use must take place.... ■