From a tax perspective, the purchase of a motorbike 🏍, a bicycle 🚲 or a van 🚚 is 100% deductible, provided it is used exclusively for professional purposes. This makes it quite advantageous compared to a car, which is subject to a tax limitation. And you can also deduct all accessories: trailer, helmet, specific clothing...

The 21% VAT is recoverable in proportion to professional use: it is up to you to keep track of this detail, which may be requested in the event of an audit. Do not forget that home-to-work commutes are considered private use.

If you use a bicycle for your home-to-work commutes as a self-employed individual, this will reduce the deduction percentage for your bicycle, but you will be able to deduct a flat rate of €0.37/km for those trips (from 01/01/2025).

Please note that a van must meet certain conditions: "a loading compartment of at least 50% of the wheelbase and a fixed floor over the entire surface with no attachment points for seats or seatbelts". This is certified by the certificate of conformity.

💡 If you operate through a company, in order for your bicycle to be 100% deductible and without any personal taxation, the NSSO and the tax authorities require that it be used for home-to-work commutes on a regular basis (min. 10% of trips).