As of 1 January 2020 there will be an fiscal addition of 7% apply for company (e)-bikes.
The addition of 7% is based on the invoice- or purchase value of the bike.
If an employee uses an company e-bike, the employer stays owner of the e-bike.
The value of the bike is € 2,500, then the fiscal addition per year is € 175,= so per month this will be € 14.58 on which the employee needs to pay taxes. If the employee has the 30% ruling, the taxable benefit in kind in principle is € 10.21 (70%).
If the employer is the owner of the bike the employee who will leave the company can ask to take the bike with him and also pay for that. If the price paid is a fair market value, there is no taxable benefit. If no price or a price below fair market value is paid, that is a taxable benefit for the employee (i.e. included on the payslip) or, when appointed as work-related costs, is treated as employer’s taxable wage (80% final levy to the extent the tax free space is exceeded).
If the employee will be the owner of the bike.
Also it will be possible that the employee will reimburse the bike, the employee will be the owner. In that case the value of the bike can be treated in various ways, including the following:
– The total amount needs to be added to the gross salary of the employee, or
– The employer can decide to tag the bike as work-related costs and then it will be part of the final wage tax levy in the free space of the work related cost scheme, or
– The employer will gross up the net value of the bike, or
– The employer can give the employee a loan (with no interest) which will be reimbursed with the non-tax travel allowance the employee receives.