As of 1 January 2025, various new rules and adjustments will come into effect in both Belgium and the Netherlands that will significantly impact the mobility of citizens, businesses and road users.
These are measures that have both financial and practical consequences, and are primarily aimed at sustainability. What exactly is changing? An overview of the most important changes. In Belgium, the taxation of company cars is becoming stricter, which will mainly affect companies. From 2025, the tax deductibility of petrol and diesel cars will be gradually reduced.
Where these vehicles are still 2025% deductible in 75, this percentage will be reduced by 25% annually. From 2028, there will be no deductibility at all. In contrast, electric vehicles purchased before 1 January 2027 will remain 100% deductible for the time being.
Employers who provide company cars will face an increased CO₂ contribution. In 2025, the indexation coefficient will increase to 1,5948, and for vehicles ordered after 1 July 2023, the contribution will be multiplied by a factor of 2,75. This can mean a significant cost item for employers, especially for larger fleets.
zero emission zones
The introduction of zero-emission zones will also play a major role. From 2025, municipalities will have the option of setting up areas where only zero-emission vehicles are allowed. For companies with a fleet that mainly consists of diesel or petrol vehicles, this can have major operational consequences. In addition, Flanders is steadily working on the concept of 'basic accessibility', in which public transport must respond more efficiently to the needs of travellers. This new model will be fully rolled out in 2025.
The Netherlands will introduce similar measures in 2025, with a focus on car taxes and infrastructure. Electric cars will lose some of their tax benefits. For example, the full exemption from motor vehicle tax (MRB) will be replaced by a 75% discount. Owners of electric vehicles will therefore pay a quarter of the regular road tax. The additional tax for electric cars will also increase to 17% for the first €30.000 of the catalogue value; for higher amounts, a rate of 22% will apply. This discount will be completely abolished from 2026.
exemption from BPM
The exemption from BPM (Passenger Car and Motorcycle Tax) for company cars will also expire on 1 January 2025. This means that entrepreneurs will have to pay BPM when purchasing new company cars, depending on the CO₂ emissions. This measure can stimulate the switch to cleaner vehicles, but at the same time puts greater financial pressure on companies.
In terms of infrastructure, the new Blankenburgtunnel, a toll road between Rotterdam and Maassluis, will be put into use. A single journey with a passenger car will cost €1,51, payable exclusively electronically. At the same time, the Westerscheldetunnel will be toll-free, a long-awaited step that will primarily benefit Zeeland road users.
Municipalities in the Netherlands, like in Belgium, will be given the opportunity to set up zero-emission zones. This can cause problems for owners of older vehicles in particular, as these vehicles will no longer be allowed to drive in these zones. In addition, public transport fares will be increased by an average of 6%, partly due to rising energy costs and new collective labour agreements.
central theme
The measures in Belgium and the Netherlands reflect a shared ambition to make mobility more sustainable. Through fiscal incentives, stricter rules for polluting vehicles and investments in emission-free alternatives, both countries hope to reduce the emission of harmful substances. It is important for individuals and companies to respond to these changes in a timely manner.
The introduction of zero-emission zones, combined with higher taxes and costs for polluting vehicles, is putting pressure on many to switch to electric driving or other sustainable alternatives. At the same time, some measures, such as the increase in public transport fares, run counter to the desire to get more people out of their cars and onto public transport.
