Introduction

Belgium is on the verge of a major change: starting in 2026, the Mobility Budget will become mandatory for companies that provide a company car. This reform will fundamentally reshape how mobility is organized within businesses. For a leasing company like Hertlease, this represents an opportunity to think ahead and evolve alongside the market.

In this article, we take a closer look at what the mobility budget entails, the choices available to companies, its impact on employees, and what it means for your mobility strategy.

What is the Mobility Budget?

The mobility budget is an alternative to the traditional company car scheme. In short, employees can give up the company car they are entitled to and instead receive a budget that can be freely used for sustainable mobility options — such as an eco-friendly vehicle, bike leasing, public transport, or even housing-related expenses.

The system is structured around three pillars:

Pillar 1: an environmentally friendly company car (mandatory to be 100% electric from 2026)

Pillar 2: sustainable transport and housing options such as bike leasing, e-scooters, shared cars, or public transport

Pillar 3: the remaining balance from pillars 1 and 2, which can be paid out in cash under specific conditions

Why is this relevant for companies?

  1. Employer attractiveness: employees today expect greater mobility choice than just a company car.
  2. Sustainability & cost optimization: the framework supports the national policy to reduce CO₂ emissions and offers tax and cost benefits when applied effectively.
  3. Strategic mobility partnership: for providers like Hertlease, it opens new opportunities — bike leasing, shared mobility, and tailored mobility solutions — alongside traditional company car leasing.

Federal framework vs. tailor-made solutions

According to Link2fleet, companies can choose between two approaches: the standard federal mobility budget (with a clear legal framework) or an internal tailor-made mobility budget.

  1. Federal route: clear rules, tax efficiency, and legal certainty — but less flexibility.
  2. Tailor-made budget: more personalized, a strong HR tool, and attractive for talent — but it involves more administration and some fiscal/legal risks. Each company must decide which model best aligns with its mobility strategy and internal organization.

What does this mean in practice for employers and employees?

A few key takeaways:

  1. The rules for eco-friendly vehicles (pillar 1) will tighten — from January 1, 2026, the vehicle must produce zero CO₂ emissions.
  2. Employers must inform employees and communicate their mobility offer clearly.
  3. Administrative complexity may increase, requiring companies to set up a solid framework to avoid errors or tax risks.
  4. For employees, this means greater freedom of choice — but also more responsibility in managing their mobility budget wisely.

“It’s no longer just about the car… it’s about how your mobility works — today and tomorrow.”