What is the maximum tax-free amount I can give my beneficiary?

When you place an order for mobility benefits, the terms and conditions and award criteria are determined by a collective agreement (company agreement, inter-company agreement or branch agreement) or by a unilateral decision.

In this way, you know internally how much to allocate to each beneficiary, depending on their mode of travel.

📌 Your beneficiary will only be entitled to one allocation

👉 Public transport passes/public bicycle hire services

For 2025, the employer will cover 50% of the cost of public transport or public bicycle hire service season tickets.

👉 Sustainable Mobility Package

In 2025, the employer's contribution to the FMD will be exempt up to a limit of €600 per year and per employee.

👉 Transport allowance (thermal or electric vehicle expenses)

In 2025, the exemption ceiling for the transport allowance is €600 (including a maximum of €300 for fuel costs) per year and per employee.

📌 Your beneficiary will be entitled to accumulate endowments

✅ The sustainable mobility package can be combined with a public transport season ticket

In 2025, where this is the case, the cost is exempt up to a limit of €900 per calendar year and per employee, after deduction of the cost of the public transport season ticket paid by the employer.

✅ The sustainable mobility package can be combined with the transport allowance

In 2025, payment of expenses incurred by the employee under the FMD can be combined with payment of the transport bonus up to an overall limit of €600, without the exemption from payment of fuel costs exceeding €300.

❌ Public transport season tickets cannot be combined with the transport allowance.

Exceptionally and temporarily, from 2022 to 2024, this cumulation was possible up to a limit of €400 per year and per employee for fuel costs and up to a limit of €700 for ‘Green Energy’ fuel costs.

🚫 It is no longer possible to combine these 2 schemes in 2025.