New obligation to report on tax slip from the 2024 income year
From the 2024 income year onwards, employers who provide a bicycle to their workers or company managers must include the value of this benefit on the tax slip.
You were already required to inform us when no commuting by bicycle took place, but now you must also do so if the bicycle is used for commuting.
Learn more: « The company bicycle benefit must now be included on the tax slip »
Read more "Reimbursement of transport costs/bicycle”
Why is this important?
The tax authorities will then have the exact data to correctly tax the benefit for workers and company managers who choose to deduct actual professional expenses in their personal income tax return.
Does your worker choose the flat-rate professional expenses in the personal income tax return? In that case, this benefit is not taxed.
All types of bicycles provided
The obligation to mention the bicycle benefit on the tax slip applies to all bicycles that the employer provides to their workers or company managers. This includes bicycles provided under cash4bike or a cafeteria plan.
What information must you communicate to Securex?
Do you provide a bicycle to your workers or company managers? And do they also use it for commuting? In that case, it is important that you communicate to us as soon as possible, and before 30 October 2026, the actual value of the benefit (if you have not yet done so).
How can Securex assist you?
Do you want help determining the value of this benefit? Or do you want more information about bicycle leasing in general? Our Consulting team is here to assist you: consultinglegal@securex.be
