Business Bike Plan – Forenz e-bikes for employees & self-employed
Business Bike Plan
The Forenz e-bike — smart, tax-efficient, and built for the daily commute.
The 5 Dutch fiscal schemes explained
1. Company bike for the self-employed (zzp'ers)
As a self-employed professional, you can activate an e-bike as a business asset on your balance sheet. Purchase costs are deductible via depreciation (typically over 5 years). If you also use the bike privately, a private-use correction applies — but with predominantly business use, this is often minimal.
- VAT: fully recoverable if you are VAT-registered (provided business use ≥ 10%).
- Small-scale investment deduction (KIA): purchases up to €387,580 qualify for an additional deduction (28% in 2026).
- Tip: ask your accountant to capitalise the bike before year-end.
2. Employer bike scheme for employees (salary sacrifice)
Through a salary sacrifice arrangement, the employee gives up part of their gross salary in exchange for a company bike. The employer purchases the bike and provides it as a benefit in kind.
- Taxable benefit (bijtelling): 7% of the consumer price per year (Forenz L €1,199 → bijtelling €83.93/year → ~€7/month gross).
- Net saving: depending on tax bracket, typically a 30–45% discount on the bike's value.
- Minimum term: at least 3 years of business use required.
3. Work-related costs scheme (WKR) – tax-free allowance
Employers may provide tax-free benefits within the WKR free space (1.7% of payroll up to €400,000 + 1.18% above that in 2026). A bike can be provided entirely tax-free if the free space allows.
- No taxable benefit (bijtelling) if the bike is fully covered by the free space.
- Ideal for employers with remaining free space at year-end.
4. Kilometre reimbursement (€0.23/km tax-free)
Employers may reimburse €0.23 per kilometre tax-free for commuting by bike (2026). This also applies to self-employed professionals declaring business trips.
- Example: 10 km one way × 2 × 220 working days = 4,400 km/year → €1,012 tax-free.
- Can be combined with a company bike (reimbursement for business trips outside the commute).
5. Interest-free employer loan
The employer provides an interest-free loan with which the employee purchases a bike themselves. The employee repays monthly via net salary.
- No taxable benefit (bijtelling) applies — the bike remains the employee's property.
- Advantage: employee chooses their own model; employer has no balance sheet entry.
- Disadvantage: less tax benefit than salary sacrifice.
🆕 New in 2026: no taxable benefit for shared commuter bikes
From 2026, no bijtelling applies to bikes used exclusively for commuting that are shared between multiple employees (pool bikes). This makes a Forenz pool bike at the office especially attractive.
Savings example: employee chooses Forenz L via salary sacrifice
| Item | Amount |
|---|---|
| Gross salary per month | € 3,500 |
| Salary sacrifice per month (Forenz L €1,199 ÷ 36 months) | − € 33.31 |
| Taxable benefit per month (7% × €1,199 ÷ 12) | + € 6.99 |
| Taxable salary per month | € 3,473.68 |
| Net tax saving (37.48% bracket) | ≈ € 9.86/month |
| Effective net cost of bike (36 months) | ≈ € 844 total |
* Indicative. Exact amounts depend on your personal tax situation. Please consult your payroll administrator.
What's included with every Forenz e-bike?
Delivered to your door across the Netherlands
Professionally assembled and delivered ride-ready
Reliable mid-drive motor for daily use
50–80 km range per charge
Meets European safety standard
Interested as an employer or HR manager?
We're happy to provide a tailored quote, documentation for your payroll administrator, or a test ride for your team.
📤 Share with your HR department
Are you an employee and want to arrange this through your employer? Forward this page:
https://ezwlz.com/pages/business-bike-plan
Or copy the link and paste it into an email to your HR manager or payroll administrator.
Sources: Belastingdienst, Rijksoverheid, Ondernemersplein, Rabobank. Tax information is indicative and valid for the 2026 tax year. Always consult a tax adviser for your personal situation.