The conditions for Pillar 1 of the mobility budget in Belgium, relating to the choice of an eco-friendly company car, are clearly defined in legislation. Below are the main requirements:
1. Emission Standards
The vehicle must meet strict environmental standards:
Maximum CO₂ emissions:
From 2021: maximum 95 g/km (WLTP standard).
No limitation applies to fully emission-free vehicles (e.g., electric cars).
Euro standard requirement: The car must comply with Euro 6 or higher.
From January 1, 2026: All new company cars purchased within the mobility budget must be fully electric.
Employees choosing a new car within the mobility budget must always select a vehicle with lower emissions than their previous one.
2. Electric and Hybrid Vehicles
Hybrid vehicles must have a minimum battery capacity of 0.5 kWh per 100 kg of vehicle weight and cannot operate solely on a combustion engine.
Fully electric vehicles are strongly encouraged and often come with financial benefits within the budget.
3. Company Car Policy
Pillar 1 of the mobility budget may not be offered by the employer.
The permitted vehicles and their usage must be outlined in the employer’s mobility budget policy.
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