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Home / Tolley's Global Mobility: Employment Taxes (Europe) / Belgium / 3. Payroll and particular aspects of employee remuneration / 3.5 Bicycle mileage allowance

3.5 Bicycle mileage allowance

3.5 Bicycle mileage allowance | Belgium

Belgium

The provision of a bicycle by the employer for work purposes is tax and social security free (see 3.2). However, an employer may choose to provide a mileage allowance for commuting between home and

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7.1 Business travel and subsistence

2.3.2 Minimum wage/ stamp duty tax exemptions

4.5 Employer provided accommodation

6.1.1 EU social security agreement

3.2 Sick leave and incapacity allowance

4.4 Car allowance

6.3.1 Employees with an overseas employer (secondees)

4.12 Beneficial loans

8.2 Appeals process

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

2.3.1 Labour market contributions (am-bidrag)

7.3 Relocation costs

2.2.4 Contributions for employers of 20+ employees

2.3.2 Solidarity surcharge

6.1.2 Reciprocal agreements

7.1 Per diems

1.1 Introduction: overview of the domestic payroll system

2.1.3 Tax calculation

1.4.2 Employee leaving indemnity (TFR)

6.4.1 Split Year Relief – outbound employees