(according to the order of 02/25/2025 published in the JO of 02/27/2025)
A decree dated February 25, 2025 reforms the valuation of benefits in kind, marked by a sharp increase in flat-rate benefits for combustion-powered vehicles and the retention of benefits for electric vehicles.
The specific features of the AN vehicle valuation distinguish between vehicles made available to the employee before or on or after February1, 2025.
The vehicle is considered to have been made available to the employee from the date of allocation set by the agreement between the employer and the employee. It is the date on which the vehicle is made available to the employee that is relevant, not the date of purchase.
Valuation for a vehicle made available before February1, 2025
NB: When the vehicle is leased, the benefit in kind is capped at the flat-rate amount that would have been applied if the vehicle had been purchased.
Valuation for a vehicle made available after February1, 2025
NB: When the vehicle is leased, the benefit in kind is capped at the flat-rate amount that would have been applied if the vehicle had been purchased.
Benefits of electric vehicles
The specific allowance for exclusively electric vehicles (excluding hybrids) has been extended, and the rate has been increased.
As a reminder, this allowance expired on December 31, 2024.
For 100% electric vehicles: (made available between February1, 2025 and December 31, 2027).
The benefit in kind is valued after a 70% allowance, capped at €4,582 per year.
For 100% electric vehicles made available until January 31, 2025, the allowance is set at 50%, up to a maximum of €2,000.30.
Note: the vehicle must be included in the list of environmental scores; otherwise, it will be subject to the calculation for combustion vehicles.
Your chartered accountancy firm is at your side to support you in all your endeavours, so don't hesitate to contact us.
