On 21 October 2026, the Federal Ministry of Finance and Mobility confirmed that the planned 1 January 2027 go-live date for the reformed Mobility Budget regime is not achievable due to pending European Commission state-aid approval and incomplete royal decrees. The current fiscal framework for the mobility budget (pillars 1, 2, and 3) remains in force indefinitely. Employers offering or planning to offer the budget must continue applying existing tax-exemption rules and reporting obligations under the 2019 legislation.
Key Takeaways
- Extended Transition Period: Companies should not modify payroll systems for the new regime until a definitive start date is published; the current CO2-based calculation and €0.15/km bicycle allowance remain valid.
- Compliance Risk Mitigation: HR and tax departments must audit existing mobility budget contracts to ensure they align with current law, avoiding requalification as taxable benefits in kind during potential audits.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement