Thanks to our partnership with Lease a Bike, a brand new bike from the company is waiting for you. Step into your local bike shop and choose what suits you best. Whether it's a city bike, e-bike, mountain bike, cargo bike or speed pedelec. Because the price of the bike is deducted from your gross salary, you can benefit from a substantial tax advantage. Leasing a bike is up to 35% cheaper than buying it. Before registration read the website and the lease bike policy carefully.
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| Service & Maintenance | Basic All bikes except e-bike |
Standard All bike types |
Premium Only E-bike |
Speedpedelec Only speed-pedelec |
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| Annual budget | 100€ p/year | 150€ p/year | Unlimted | 300€ p/year |
| You receive an annual budget for each package that you can spend on service and maintenance. With the Premium package you have an unlimited annual budget. Below is an overview of all services that fall within the various packages: | ||||
| Annual maintenance |  |
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| Replace (wear) parts | |
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| Replace tires | |
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| Reparations | |
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| Reparation parts | |
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| Road assistance (NL) | |
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| All-risk insurance (EU) | ||||
| Theft | |
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| Damage | |
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| Accident | |
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| Vandalism | |
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| Total loss | |
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| Liability insurance speed-pedelec |  |
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| Free rental bike (e-bike & speed-pedelec) | 7 dagen | 7 dagen | 7 dagen | 7 dagen |
| Own risk theft | ||||
| Bike | €0 | €0 | |
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| E-bike | |
€0 | €0 | |
| (E-)Cargo bike / road bike / MTB → With tracking |
€0 | €0 | €0 | |
| (E-)Cargo bike / road bike / MTB → Without tracking |
10% | 10% | 10% | |
| Speed-pedelec → With tracking |
€0 | €0 | €0 | €0 |
| Speed-pedelec → Without tracking |
10% | 10% | 10% | 10% |
| Own risk damage | €25 | €25 | €25 | €25 |
| Legal aid accident | |
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The amount of your monthly lease payment depends on your monthly gross salary. The tax saving is calculated based on the corresponding tax scale & various (general) tax credits you pay.
Here, the employer can make a monthly contribution to the lease bicycle. This is deducted from the gross lease amount (lease price + service & insurance package).
The Additional (tax) liability is always 7% of the retail price of the bicycle and is in practice always paid by the employee. This is added to the monthly gross salary, tax is paid on this and subsequently this amount is deducted from your salary again (step 7). In practice, the net addition comes down to a few euros per month. In the example above, this is: €2,500 * 7% / 12 months = €14.58 * 37.1% (tax scale) = €5.41 net addition per month.
The lease price is the gross lease amount for the bicycle. This amount, together with the service and insurance package, is deducted from your gross salary, which means you do not have to pay tax on this amount.
€20,00 is the gross amount for the service and insurance package. This amount, together with the lease price, is deducted from your gross salary, which means you do not have to pay tax on this amount. The lease price and the service and insurance package together form the lease amount the employer pays to the lease company each month. Depending on any contribution from the employer, the employer deducts (part of) this lease amount from the employee's gross monthly salary.
This shows the new gross salary on which you owe tax. Relatively speaking, you pay less tax, which gives you a fiscal advantage. So you pay €708,21 - €671,11 = €37,10 less tax (including costs).
The Additional (tax) liability is deducted from this. After all, you have already paid tax on the additional taxable benefit for service, insurance & including the additional taxable benefit.
The amount of your monthly lease payment depends on your monthly gross salary. The tax saving is calculated on your net salary. Here you can see the difference in net monthly costs for your leasing bicycle.
Regeling in de btw
De fietsregeling moet ook verwerkt worden in de btw-administratie van de werkgever. De werkgever krijgt hiermee te maken als hij btw-ondernemer is en de werkgever met btw belaste leveringen of diensten verricht.
Een btw-ondernemer heeft in beginsel recht op aftrek van btw op goederen of diensten die hij voor btw-belaste doeleinden bestemt. Bij privégebruik daarvan dient een correctie plaats te vinden. Voor de btw geldt ook woon-werkverkeer als privégebruik. Voor de fiets die een btw-ondernemer koopt en aan de werknemer verstrekt of ter beschikking stelt, geldt een afwijkende regeling.
Goedgekeurd is dat als de inkoopprijs van de aan de werknemer verstrekte fiets (na aftrek van de eventuele eigen bijdrage van de werknemer*) hoger is dan € 749,- inclusief btw, de aftrek van btw uitgesloten is voor het bedrag dat uitkomt boven € 749,-. Tot de grens van € 749,- inclusief btw komt de btw volledig voor aftrek in aanmerking (mits de ondernemer volledig aftrekgerechtigd is). Buiten deze goedkeuring gelden de normale wettelijke regels.
*Let op: het gaat hier om een netto eigen bijdrage die kan worden verrekend met de bijtelling. Bij Lease a Bike ruilt de medewerker brutoloon, vakantiedagen, bonus, IKB-budget of mobiliteitsbudget uit in ruil voor een leasefiets. Dit heeft dus geen impact op de btw-correctie.
With over 1.700 dealers across the country you can easily pick up your bike around the corner. Also very convenient when it needs maintenance or repair.
This bicycle shop has followed specific training
courses and is a lease bicycle expert.
This bicycle shop offers Lease a Bike.
The stories of people that joined the ride.
Lely adds 7% of the bike’s recommended retail price to your income as a taxable benefit-in-kind. Payroll tax is then paid on this. You can find the benefit-in-kind listed on your pay slip. Here’s an example: the recommended retail price for your bike is €2,500, giving an annual benefit-in-kind of €175. If you divide this amount by 12 months, you end up with a monthly benefit-in-kind of €14.58. This amount is added to your gross income. As a result, you need to pay tax every month on this amount. This will result in you paying approximately €5 more tax every month.
You will pay the lease costs (including maintenance and insurance package) with your gross salary. Depending on your tax bracket, you will enjoy a tax advantage of at least 40% compared to a purchase. In our calculator you can calculate the costs and savings of a lease bicycle.
If you get a commuting allowance, you will not be eligible for a commuting allowance on those days when you cycle to work on your lease bike.
It’s also possible to use your lease bike for personal use only. In that case, you will still get the full commuting allowance. Please note, this means you will not be able to use your bike to commute to work and you will have to provide evidence to prove this.
All contracts concluded by Lease a Bike are standard with all-risk insurance (without franchise) and 24/7 roadside assistance. You could also add a service package of choice. For example:
We make you an offer to take over the bicycle for +/- 20% of the value (new). The exact amount cannot be determined on forehand and depends on the final condition of the bicycle. If you are not interested in taking over the bicycle, we will take the bicycle back - free of charge.
If you travel a part of your journey by car/Public Transport and part by lease bike, this is considered as a travel day that can be declared. This is in line with the homework allowance scheme (if you travelled part of the way to the office, you submit a travel day, not a homework day).
No, the lease construction works with a 36-month period. You always pay the cost of the bike over those 36 months. It is not possible to purchase the bike at once with tax benefits.
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