FAQ

General tax regulations apply. My employer takes into account the new grid of benefits in kind when establishing my monthly payslip.

No residency restrictions apply.

Indeed: if a bicycle or a Pedelec25 is made available to an employee by an employer as a work bicycle, no benefit in kind needs to be declared by the employee.

For any new contract concluded from 1 January 2017 onwards, the new grid for flat-rate benefits in kind shall apply. Existing contracts continue to be subject to the flat-rate of 1.5% for benefits in kind.

No, the invoice does not have to include the child's name. The name of the child must however be indicated on the grant application form.

The paid invoice (issued in the name and surname of the owner) must be sent together with the application form to the Environmental administration within one year of acquisition of the vehicle.

No, the grant of up to €600 is only available for “bicycles within the meaning of the Highway Code”, i.e. conventional bicycles and pedelec25s.

No, there are no restrictions as to where the bicycle/pedelec25 is purchased, as long as the cycle is new and the invoice meets the regulatory conditions for acceptance by the Environmental administration.

Yes, the grant of up to €600 for a bicycle/pedelec25 is reserved solely for natural persons residing in Luxembourg.