Business Bike Plan

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.

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.

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.

Order your Forenz via FiscFree

FiscFree is a Dutch WKR platform that makes it easy for employers to offer tax-free benefits to employees — fully compliant with the werkkostenregeling. Forenz e-bikes are listed in the FiscFree catalogue, which means your employer can order directly through the platform with zero administrative hassle.

• Employer handles WKR administration through FiscFree
• Employee selects the Forenz model via the employer's FiscFree portal
• Delivered and assembled at home — ride-ready from day one
• Visit FiscFree - Ask your HR manager to look up Forenz in the FiscFree catalogue.

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).

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.