The Federal Minister for Mobility, Climate and Environmental Transition, Jean-Luc Crucke, has launched the certification procedure that allows companies to take advantage of the investment deduction for the purchase of emission-free trucks, vans, buses, coaches and cargo bikes. The measure has been introduced retroactively, all purchases since January 1, 2025 are eligible.
This measure allows companies to deduct 40% of the purchase value of a zero-emission vehicle from their profits (which amounts to 10% support if we assume the 25% corporate tax rate). “In concrete terms, this means that for an electric van costing 40,000 euros, the tax support amounts to a tax reduction of 4,000 euros for a company. For a self-employed person, who is subject to personal income tax, the tax reduction can even amount to more than 8,000 euros,” Minister Crucke explains. “Thanks to this fiscal support, which has been introduced in a context of very high and volatile fuel prices, electric driving will become the most financially advantageous option in most cases.”
To benefit from this tax incentive, companies must obtain a certificate from the FPS Mobility confirming that the purchased vehicle meets the criteria established by the government. This certificate must be attached to the tax return. The attestation procedure has been set up in recent months in collaboration with the FPS Finance. It is available here: Thematic investment deduction | Mobility
4.25 tons: we are making progress!
In addition, the Federal Minister of Mobility confirms that the weight limit for driving an electric van with a B driving license will be permanently increased from 3.5 tons to 4.25 tons as part of the transposition of a European directive. The current pilot project will be extended until November 27, 2027, the date on which a European provision to this effect will enter into force.
