The principle: three pillars
- Pillar 1: an environmentally friendly company car. For a choice made from 1 January 2026, it must be a car with zero CO₂ emissions.
- Pillar 2: sustainable mobility solutions (public transport, bicycles, shared mobility) and certain housing costs.
- Pillar 3: any remaining balance, paid in cash under a specific tax and social security regime.
What is planned
- 1 January 2027: obligation to offer the mobility budget to employees entitled to a company car, for employers with at least 50 employees.
- 1 January 2028: extension to employers with 15 to 49 employees.
- Employers with fewer than 15 employees and companies in difficulty would be exempt.
- The obligation would apply to employers who have provided company cars for at least 36 months.
These rules are based on a draft by the Federal Government. The texts still have to be formally adopted: we follow their progress for you.
Sources (sources in French): Partena Professional – Budget mobilité obligatoire 2027 · Securex – Budget mobilité obligatoire à partir de 2027
How we support you
- Analysis: who is concerned, and from when, in your company.
- Budget calculation: based on the actual total cost (TCO*) of the cars in each category.
- Rules and car policy: integration of the mobility budget, non-discriminatory eligibility criteria.
- Providers and communication: choice of pillar 2 solutions, clear information for drivers.