Always check first if the MB is still usable during parental leave. Some companies state in their policies in general that employees can not use the budget during this period and that the budget will be diminished pro rata. But this is linked with the car policy, so this is only possible if the company car is then also withdrawn from the employee.
What about housing expenses and the 50% of homework rule?
If you live within 10 kms of your usual workplace that is stated in your employment contract, you can still be reimbursed for your housing expenses during your parental leave.
If you normally work at least 50% of the time from home, and this is the reason you can get reimbursed for housing expenses, then there won’t be working hours in some months. Then it won’t be possible to get reimbursed for housing expenses, unless if there is a policy/addendum/agreement where it is stated that the domiciled place is the ‘normal place of work’ for this employee.