Electric Cars:
BIV and road tax: In Flanders, EVs are fully exempt from BIV (registration tax) and road tax. In Brussels and Wallonia, you pay the minimum amount.
Benefit in kind (VAA): The benefit in kind for electric cars will always be lower because they emit no CO2.
Business purchase: For companies, the purchase of an electric car is 100% tax-deductible.
Charging Stations:
Increased investment deduction: Companies could benefit from an increased investment deduction for the purchase of charging stations until August 31, 2024, which meant that a percentage of the installation costs could be deducted from taxes. However, there is currently no increased investment deduction in place. It remains to be seen what fiscal initiatives the government will introduce in the future. (more info)
Clean Power for Transport: This is an annual initiative for companies looking to install heavy charging infrastructure for electric trucks. The 2024 call ended in late April 2024. We are still waiting for communication regarding the 2025 call. (more info)
Ecology Premium+: This subsidy applies to companies installing non-public DC charging stations with a capacity of at least 150 kW. Certain conditions apply, such as the requirement to use green energy, and this subsidy is limited to a maximum of two charging stations. (more info)
Private charging station: Private individuals and self-employed persons could also benefit from a tax reduction in certain scenarios until August 31, 2024. We are still waiting to see what fiscal initiatives the government will launch regarding charging stations. More information can be found in our blog article or on the government website (vlaio.be).