The mobility budget

Prepare yourself for the new legislation

Are you currently offering company cars to your employees but not a mobility budget? This will change on 1 January 2026, when the first phase of the ‘mobility budget for everyone’ initiative from De Wever's coalition agreement will take effect. From this date, any company granting company cars must also implement a mobility budget.

Important sidenote: the legislative text introducing this requirement has not yet been published. In addition, employees without a company car will need to wait for a legal framework regarding their mobility budget.

How to get started with the mobility budget?

The mobility budget allows employees entitled to a company car to exchange it for a mobility budget, which can be spent on three pillars, at the employee's discretion:

Pillar 1: An electric company car
Pillar 2: Sustainable transportation options and housing costs
Pillar 3: A cash payout of any remaining budget at the end of the year

Although the specifics of this new regulation have not yet been published, we recommend starting preparations right now. Thoughtfully implementing a mobility policy and budget can take several months.

You can already take the following steps:

1. Create a mobility policy

If you currently provide company cars but do not yet offer a mobility budget, it's crucial to first consider the mobility policy you wish to adopt. Your policy can outline rules regarding the eligibility and exclusion of certain roles.

It’s also the moment to consider the options you want to include in the mobility budget, ensuring they align with your company and employees’ needs. For instance, you might choose to cover housing costs under the second pillar, allowing employees to partially reimburse their rent or mortgage through the mobility budget.
However: this is only possible if they live within a 10-kilometer radius of the workplace or work remotely at least 60% of the time. If you choose for the last option, it may also be necessary to review your work organisation and remote work policy.

2. Determine the budgets

If your car policy already includes lease budgets or TCO budgets or models by job category, these should align with the specific TCO budgets for the mobility budget. In some cases, you may need to adjust your car policy accordingly. The law provides various methods for determining budgets, with the most straightforward being the lump-sum calculation based on a reference vehicle. Since switching from one calculation method to another isn’t always feasible, it’s essential to consider this in advance.

3. How do you manage the mobility budget?

Managing a mobility budget can be quite complex. Establishing clear guidelines is essential, and a robust management tool can make all the difference. It is highly recommended to select a management tool that combines user-friendliness for employees with efficient reporting for payroll processing.

Ideally, you should implement the above steps by the end of 2025 to ensure you are ready for the mandatory introduction in January 2026. When an employee makes their initial choice regarding the mobility budget, the only requirement will be to attach an addendum to the employment contract regarding the mobility budget.