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Which type of mobility budget should I activate?
Which type of mobility budget should I activate?

A comparison between the legal, flex and business mobility budget

Quinten Vandermeulen avatar
Written by Quinten Vandermeulen
Updated over a week ago

At Mbrella, we want to make flexible mobility available to every company. Small or big. The Belgian government launched the legal mobility budget in 2019. Great initiative, but it has strict rules that exclude some companies from offering it (although these rules will be loosened soon). We believe you should be able to offer a mobility budget even if you don't comply with the rules. That's why Mbrella launched Flex budgets as the perfect way to make your salary packages more attractive.

A quick comparison between the budgets

Legal budget 🌳

Flex budget

Business budget 💼

What is it?

Let employees switch their company car for a green & tax-free mobility budget

Give mobility freedom to your employees with a budget they can consume on all things mobility

Reimburse your employees for work-related mobility expenses like parking

What can it be spent on?

Eco-friendly cars, public transport, parking, electric steps, shared bikes,... housing (!) and cash

Same as the legal budget. But no housing costs

Every work-related mobility expense



Commuting with bike or public transport and parking costs are tax-free.

Benefit-in-kind (BIK) & Employer contribution (28%) applies on all other expenses.

No. A pure reimbursement

Payroll integration?





  • Only for employees using (or eligible for) a company car

  • A waiting period applies in some cases

Can be used by everyone. Fits well within a cafeteria plan

Can be used by everyone

Detailed info

Can I reimburse commuting expenses without activating a budget?

Sure! You can also use Mbrella without a mobility budget. Your employees can then add expenses on Mbrella, which you will reimburse through your payroll and have the correct tax claim applied at the same time.

What happens when I activate a budget?

Once your employee is using a budget, they can create mobility expenses on that budget.

How can employees spend their budget?

They can spend their budget via multiple options. Up to you!

  • Via expenses. Employees add expenses to Mbrella themselves. Your HR approves them. This is a free functionality

  • Via mobility payment cards. Recommended for heavy users of shared mobility (eg: Uber, Lime,...). Comes with a cost for the card

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