Global Mobility Tax

Belgium | Mandatory Mobility Budget: still on the horizon but entry into force postponed

Summary

As announced in previous posts, employers will have the obligation to offer a Mobility Budget to all employees who are entitled to a company car. Initially foreseen to take place on 1st of January 2026, it is now expected that the entry into force of this measure (revised legislation and mandatory character of the federal mobility budget) will be postponed until 1 April 2026 at the earliest. It may even enter into force at a later date (possibly in the summer of 2026 or even on 1 January 2027). The good thing is that companies have more time to prepare for this important Comp & Ben shift, which will require attention from their HR, payroll and legal teams.

The detail

What is the mobility budget?

Introduced in 2019, the Mobility Budget is a flexible and tax-efficient compensation scheme designed to promote sustainable commuting. It allows employees who are entitled to a company car to exchange it – or opt not to take one – in return for a flexible budget. This budget can be spent across three pillars:

• Pillar 1 – Eco-friendly company car: Leasing or purchasing of (lower category) zero-emission vehicle
• Pillar 2 – Sustainable transport (soft mobility) & housing: Fiscal and parafiscal beneficial means of public transport (for the employee and/or family), shared mobility, bicycles, and even fiscal and parafiscal beneficial reimbursement of housing costs (rent or mortgage interest) if the employee lives within 10 km of the workplace
• Pillar 3 – Cash-out: Any unspent budget at the end of the year can be paid out as cash, subject to a special social security contribution of 38.07%

Why is the mobility budget now relevant more than ever before?

While this has not yet been transposed into law and key details still remain unclear, the direction is clear: at some point, employers will no longer have the option to choose whether or not to implement the Mobility Budget. Despite the absence of new legislation in this respect, organisations that have not yet taken preparatory action in 2025, can now still act to get ready and consider which elements they want to include in their employee mobility solution. There is still a bit more time prepare for it, at least until April 2026 or perhaps even longer.

In the longer term, the government may even aim to extend the Mobility Budget to all employees, not just those entitled to a company car, ultimately making it a universal obligation for employers. How in that situation the mobility budget will be created for employees not benefitting from a company car is currently unknown.

How can Vialto Partners support?

• Monitoring legislation: Vialto Partners closely tracks all legislative developments. You will receive timely updates and alerts when new obligations are published. We interpret legal uncertainties and provide clear guidance.
• Policy drafting: We can assist in drafting/reviewing and (re)shaping your Mobility Budget & Company Car policy, ensuring it complies with legal requirements and aligns with your remuneration and employee mobility strategy. This can include general policy, individual agreement annexes, and guidance on combination with existing cafeteria plans.
• Strategic consulting: Employers have flexibility in defining the benefits offered under pillar 2 of the Mobility Budget. Not all options are mandatory. We will help you tailor the scheme to your workforce’s real mobility needs and your company’s strategy, maintaining consideration for employees who require a company car as a working tool.
• Payroll support: Our payroll experts can either review your existing payroll setup or handle the full implementation of the dedicated payroll account required for the Mobility Budget. We ensure a seamless integration that meets both legal and operational requirements. We can organise workshops for your teams to explain the Mobility Budget, answer questions, and facilitate internal alignment.

Contact us

For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:

Martijn De Meulemeester
Director

Filip Van Praet
Director

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