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.
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You can choose from all bike types and brands from more than 350 brands. From e-bikes to race bikes. And from cargo bikes to speed-pedelecs.
With more than 1.500 dealers across the country, you can easily pick up your bike just around the corner.
During the lease period of 36 months, there is a fixed low monthly rate and only 7% additional tax. At the end of the contract period, you can take over the bike for approx. 20% of the retail price..
No worries about unexpected costs. Your lease bike is inclusive maintenance, insurance and 24/7 roadside assistance.
| 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.
Je werkgever telt 7% van de consumentenadviesprijs van de fiets bij jouw inkomen op. Hierop houdt de werkgever loonheffing in. Jij vindt deze bijtelling vervolgens terug op je loonstrook. Dit werkt precies hetzelfde als voor de leaseauto. Voor een fiets van € 2.500, betaal je € 175 aan bijtelling per jaar. Dit betekent € 175 / 12 = € 14,58 per maand. Dit bedrag tel je bij je bruto inkomen op en je betaalt hierover vervolgens belasting. In de praktijk komt dit neer op een netto bedrag rond de € 5 per maand.
Boels HR Services
046 459 2101
HR@boels.nl
