Prepare now for the flat-rate taxation of mobility budgets. What companies need to do for an efficient introduction of the mobility budget in 2025.
At the end of this checklist, you will have everything you need to start setting up or reorganising your company mobility management.
Try to understand the mobility needs of your employees. This will help you to create the right mobility offer. You can use these questions as a guide:
Pro Tip: A survey of your employees can help you find out their mobility needs. The survey should record the status quo of your mobility offering as well as the wishes, requirements and priorities of your employees with regard to their mobility.
What are the most important challenges that you want to overcome with a mobility budget? Set yourself goals that you want to achieve with the mobility budget. These goals can include
Create the work place of tomorrow with NAVIT. We are happy to support you with designing the best mobility solution for your company. Get in touch with us!
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What mobility should be made possible for employees with a mobility budget?
Consider which forms of mobility can fulfil both the mobility needs of your employees and the business requirements of your company and coordinate them. Take into account what is actually available locally - NAVIT will be happy to advise you.
Mobility budgets are suitable for any type and size of company and are flexible and customisable.
Basically, anyone in your company can receive a mobility budget.
Options for access authorisations:
For example, you can exclude employees with a company car from the mobility budget or offer them the option of opting for a mobility budget instead of a company car.
First of all, the amount of the mobility budget can be set individually by the company or negotiated between the company and the employee, without specific legal requirements or minimum amounts.
The actual amount ultimately depends on factors such as the size and structure of the company, the number of employees and the industry. The individual mobility needs of employees also play a key role.
You and your company can set the budget as you wish. You also have the option of scaling the mobility budget individually depending on the employee group in the company.
New flat-rate taxation of mobility budgets in 2025!
The draft Annual Tax Act 2024 also provides for flat-rate taxation of mobility budgets, particularly for the use of sharing services. For example, €2,400 per year is to be taxed at the special rate of 25 per cent (see #7).
Factors that play a role in the size of the mobility budget:
Read more about this: Mobility budget 2024: How high should it be?
The NAVIT mobility budget platform is compatible with most HR, payroll and tax tools and can be easily integrated into them.
Time-consuming processes such as tax optimisation, invoicing, updating user data and budgets are taken over by the platform without the need for manual intervention each time.
Our mobility experts at NAVIT would love to share their knowledge with you about the new mobility product. Feel free to get in touch with us!
Get infoThe taxation of mobility budgets involves various considerations, whereby certain forms of mobility are tax-free for employers and employees, for example the use of local public transport or the provision of company bicycles.
From 2025, however, the introduction of mobility budgets will be simplified: the draft for the 2024 Annual Tax Act provides for flat-rate taxation of mobility budgets.
Employers will be able to levy wage tax on a mobility budget for the use of mobility services outside of work at a flat rate of 25% (Section 40 EStG).
The mobility budget must be granted in addition to the salary.
The possibility of flat-rate taxation is limited to a maximum amount of EUR 2,400 per year (or EUR 200 per month).
The benefit is granted for use per se and not for the reimbursement of pure individual costs (e.g. petrol cards, repair services).
Short-term, occasional and needs-based provision of mobility (e.g. e-scooters, bike and car sharing, as well as public transport) is now favoured.
Early consultation with a tax advisor or the responsible authority (see tax office call information) is also important in order to secure the tax setup. Mobility budget providers can provide expert support here.
It is important to create a realistic timeline for the implementation of the mobility budget and to follow it.
The following milestones are relevant for the timeline:
Correct and timely communication within the company is crucial for the success of the mobility budget. Communication channels should be clarified promptly, as should responsibilities, the timetable and the content of the communication. The preferred communication channels include email, intranet and webinar.
Pro tip: You should not stop communicating. Support communication with information material and instructions - NAVIT can help you here.
To ensure that the introduction and onboarding go smoothly and quickly, it is important to involve all stakeholders in good time. Clarify internally which people in the company need to be involved and what their tasks are.
Relevant stakeholders in the company can be
Pro Tip: Talk to colleagues and stakeholders, e.g. HR and legal department, to understand how the current company car policy/company mobility management fits into the overall compensation/employee engagement programme and what impact a change could have.
Disclaimer: NAVIT accepts no liability for the accuracy of the information. The analysis does not constitute tax advice and in no way replaces individual advice from a tax consultant.
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