Go back

Electric commercial vehicles: trends & taxation

06 July 2023 Charlotte Thijs Employers

The greening of commercial vehicles is in full swing. Since 1 July 2023, the rules on the tax deductibility of lease cars have changed and the CO2 contribution for non-emission-free lease cars has increased. What impact will tax greening have on our commute?

Reading time: Read later?

Commuting goes sustainable

There was a striking reversal in terms of commuting in 2022: Belgians used the car slightly less to go to work than the year before. This is evident from our annual mobility barometer. In turn, the use of bicycles and public transport increased. Signalling that our commute has taken the sustainable path.

Commuting by car

Although more white-collar workers drove around with a company car in 2022 (23%), the car’s share in commuting decreased. A striking turnaround revealing that people are becoming more conscious about their travel. However, the car remains king of commuting: 77.9% of employees use the car (regularly) or for part of the commute. Almost 6 in 10 (57.6%) only use the car to go to work.

The company car itself is also greening. The switch to electric cars is gaining momentum with the phasing out of tax breaks for fuel-engined commercial vehicles. The number of electric commercial vehicles had more than doubled by 2022 (+134.6%) compared to 2021. Today, 3.2% of all commercial vehicles are

Commuting by bicycle

The big winner in commuting is the bicycle, which increased by 7.4% in 2022 compared to the previous year. Some 35.8% of employees use the bicycle (regularly) or for part of their commute.

15% of employees opt exclusively for cycling. A popular combination is the car with the bicycle (19.1%). That is, for example, when someone takes the bike on sunny days, and opts for the car when it rains. Either someone who drives their car up to a peripheral car park, and does their further journey in the city centre by bike.

The bike’s popularity is no surprise. More and more employers are proposing bike leasing, and more people are also getting a bike allowance. Moreover, the bicycle allowance becomes mandatory from May 2023 (at least for those who do not already have a scheme), which is likely to give a further boost to bicycle use.

Commuting by public transport

Public transport struggled a bit due to the Coronavirus pandemic. Meanwhile, public transport is climbing out of the valley, with a 5.3% increase. The more flexible subscription systems also respond better to the increase in home working since the corona pandemic.

Growing environmental awareness

The fact that commuting is becoming more sustainable goes hand in hand with generally growing environmental awareness and the greening of company cars for tax purposes. In addition, high fuel prices have made employees think more about their car use and fuel consumption. The decades-long dominance of the car now seems to be on the wane, although the company car remains a major asset in the war for talent.

Commercial vehicle taxation

Since 1 July 2023, the phase-out of deductibility and the gradual increase of CO2 contributions have been a reality for newly purchased company cars. You can read all about the greening of commercial vehicles and the changes since 1 July 2023.

The way to a climate-friendly HR policy

A sustainable mobility plan tailored to employee is a priority for every HR department. Check out our mobility solutions or download our white paper on sustainable HR policy.

Contact us

Share this post

Written by Charlotte Thijs

Senior Consultant Acerta

Related articles


Leasing a bike through work has never been more popular

19 September 2023 Charlotte Thijs

Company bikes are very much in evidence on our Belgian roads. As many as 25% more employees opted for a bike lease this year.

Read more

Late to work due to traffic disruption

15 September 2023 Miet Vanhegen

What if your employees arrive late to work because of traffic disruption? Are they still entitled to their wages?

Read more

If you cycle to work, a bicycle allowance pays off!

27 April 2023 Karolien Van Herpe

Thursday 27 April is ‘I cycle to work’ day. The aim on this day is to get as many employees on their bikes as possible. Acerta research shows that lots of employees regularly cycle to work. Over one in five workers today already receive an allowance to pedal to work. From 1 May, that figure is likely to rise, as a new collective agreement entitles...

Read more