Tax-advantaged bike leasing extended to the Integrated Police starting in 2027

Circular GPI 107, published in the Belgian Official Gazette on October 7, 2026, introduces a tax-advantaged bike leasing scheme starting January 1, 2027, for all staff members of the Integrated Police and the General Inspection (AIG). Signed on September 16, 2026, by the Minister of the Interior B. Quintin, the text requires every employer to offer this system, funded by all or part of the gross year-end allowance.

A circular from the FPS Interior

The standard bears the reference [C − 2026/006978] and appears on page 53368 of the Belgian Official Gazette. It is addressed to provincial governors, mayors, presidents of police colleges, the commissioner general of the Federal Police, chiefs of the Local Police, directors of police academies and schools, as well as the inspector general of the AIG. The stated objective is to encourage commuting by bicycle and contribute to more sustainable mobility. Participation remains entirely voluntary: those who do not subscribe will automatically receive their net year-end allowance, according to normal salary processing.

Beneficiaries and exclusions

• All staff members of the Integrated Police receiving a year-end allowance and, where applicable, those from external services (SSGPI, SSD, AIG, Interior and Justice SAT, OCAM, Crisis Center, Disciplinary Council, permanent union delegates).
• Mandatories and certain members with a company car may also enter into a lease, but without entitlement to the bike allowance.
• Excluded are: personnel not subject to Belgian social security, aspirants not from the social promotion, administrative and logistical staff on internship, contractors without an indefinite contract, student workers, and volunteers.
• Also excluded are members subject to wage garnishment, salary assignment, collective debt settlement, garnishment for alimony arrears, or budgetary management.

Financing via the year-end allowance

• The staff member may allocate the gross value of their own year-end allowance to the leasing; if the leasing amount is higher, they shall cover the difference themselves.
• If the final price is lower than the exchanged amount, the balance is paid as an allowance, subject to full ONSS deductions and normal professional withholding tax; no carry-over to a subsequent leasing year is possible.
• The commitment declaration must be submitted before the reference period, which runs from January to September; for a lease starting on January 1, 2027, it must be submitted by December 31, 2026, at the latest.
• A calculation tool will be made available; the theoretical budget covers the purchase price of the bicycle, optional maintenance and breakdown costs, as well as the mandatory damage and theft insurance.

Taxation, bicycles, and career

• No ONSS contributions or withholding tax are due on the benefit if the bicycle is effectively and regularly used for commuting between home and work; home-to-station trips count, with no minimum distance.
• Permitted types: classic city bikes, racing bikes, mountain bikes, cargo bikes, bikes adapted for disabled persons, folding bikes, hybrids, with or without electric assistance, and speed pedelecs.
• The following are not considered bicycles: scooters, hoverboards, roller skates, skateboards, unicycles, and segways.
• No impact on the pension of statutory staff; for contract staff, an effect exists if the gross annual salary falls below the pension ceiling.
• In the event of a career incident reducing the allowance, the user reimburses the missing amount to the employer; otherwise, the standard procedure regarding salary debts applies.

Procedure and change of employer

The procedure consists of eight steps: calculation of the theoretical budget, prospecting, commitment declaration, request for quote, ordering the bicycle, confirmation, leasing contract, and usage. Each contract includes by default insurance against material damage and theft, and the total cost is frozen at the time of the quote for the entire duration of the lease. Early termination is possible upon written request from the user, resignation, dismissal or retirement, mobility to another employer within the Integrated Police, or a reasoned decision by the employer. A change of employer automatically terminates the contract, with no fiscal or legal transfer possible; the year-end allowance is then calculated pro rata for the first nine months of the calendar year. The Federal Police has organized a public tender to appoint a bicycle leasing company; police zones and the AIG may join it.

In concrete terms, every employer of the Integrated Police must offer the scheme as of January 1, 2027, and interested parties must have submitted their declaration of commitment before December 31, 2026, for a lease starting that year. The tax advantage is based on a converted year-end allowance, with a residual financial risk borne by the staff member in the event of a career incident or insufficient budget.

Belgian Official Gazette of October 7, 2026 — Circular GPI 107 of September 16, 2026, [C − 2026/006978], p. 53368.