Greening of Mobility in Belgium 

As part of the Federal Government’s climate sustainability plans, the Law aiming at the Greening of Mobility in Belgium (Dutch | French) puts forward a new tax regime for company cars based on which only the costs associated with company cars with zero carbon emissions will be tax deductible as from 2026. The bill also introduces incentives for investment in charging infrastructure and zero-emission lorries. 

In addition, the Greening of Mobility Law extends the scope of the mobility budget regime, to encompass other sustainable modes of transport and additional types of cost The key tax measures in the bill can be summarized as follows: 

• Fossil fuel and hybrid company cars
• Zero-emission company cars
  
• Fossil fuel company cars
  
• Charging stations
  
• Employer solidarity contribution (CO2 tax)
  
• Zero-emission lorries and electric charging infrastructure
  
• Excise duties on electric charging at the office
  
• Mobility budget regime
  

Belgian Official Gazette Dutch | French // Parliamentary Documents Dutch | French