Context and challenges of the NEA reform
Against a backdrop of urgent climate change and profound transformation of the automotive sector, the reform of the NEAs is a strategic lever to steer companies' choices towards more sustainable mobility solutions. The electric vehicle benefit in kind has become a central element of this new policy, offering enhanced tax incentives to encourage the mass adoption of zero-emission vehicles.
This reform has three main strands:
- A significant revaluation of the rates applied to internal combustion vehicles, aimed at discouraging their long-term use.
- Increased tax benefits for electric vehicles, including a 70% allowance on the flat-rate assessment, capped at €4,582 per year for vehicles made available from 1 February 2025.
- The introduction of new rules on charging infrastructure and electricity costs, clarifying the tax framework for companies and employees.
These changes are part of the government's drive to transform environmental constraints into economic opportunities, while preparing the French business fabric for the mobility challenges of tomorrow.
The objectives of the reform
The reform of benefits in kind (BIC) for company cars in 2025 is part of an ambitious government strategy aimed at transforming business practices over the long term while optimising their return on investment. The main objectives of this reform are as follows:
- Speeding up the energy transition for company fleets: By significantly increasing the tax burden on combustion-powered vehicles and stepping up tax incentives for electric vehicles, the government is encouraging companies to electrify their fleets. A tax allowance raised to 70 % for the AEN of electric vehicles, with a ceiling raised to €4,582/year, makes this transition financially advantageous.
- Reducing social and tax costs for companies: Thanks to the new scales, companies can save on social charges linked to NEAs, while benefiting from a more attractive tax framework for electric vehicles. This helps them optimise their budgets while complying with their tax obligations.
- Enhancing employer appeal: Offering electric vehicles as a benefit in kind enables companies to attract new talent and retain their employees. A car policy focused on sustainable and economical solutions meets growing expectations in terms of environmental and social responsibility.
- Supporting proactive fleet management: The retroactivity of certain provisions (applicable from 1 February 2025) means that companies need to anticipate their needs and adopt appropriate solutions, such as the professional electric car leasing or the group purchase of electric vehicles. This guarantees a smooth and controlled transition to a greener fleet.
With these objectives, the 2025 NEA reform is positioned as a strategic lever for combining economic performance and environmental commitment. Companies that are able to integrate these changes quickly will gain a sustainable competitive advantage.
What the updated Bulletin Officiel de la Sécurité Sociale ( BOSS ) clarifies
The update of the Bulletin Officiel de la Sécurité Sociale (BOSS) dated 12 March 2025 provides crucial clarification on the reform of benefits in kind (AEN) for company vehicles, particularly with regard to electric vehicles. This clarification is essential for companies seeking to optimise their return on investment in their vehicle fleet.
- Vehicle reassignments: BOSS confirms that the date on which the vehicle enters the company fleet is not taken into account. Only the date on which it is made available to the employee is taken into account. This means that vehicles reassigned after 1 February 2025 will be subject to the new NEA regime, potentially impacting companies' fleet management strategies.
- Benefit in kind for electric vehicles: For electric vehicles made available from 1 February 2025, the calculation of the AEN will benefit from a more favourable allowance. For example, for an electric vehicle costing €52,000 incl. VAT and with an environmental score of over 60 points, the annual AEN will be €2,340, compared with €2,679.70 under the old system. This change encourages the adoption of electric vehicles in company fleets.
- Ceiling on tax allowances: The BOSS specifies the new allowance ceilings for 2025, set at €4,582 for electric vehicles. This information is crucial for companies calculating the total cost of ownership of their vehicles.
These clarifications will enable companies to better anticipate the financial impact of the reform on their mobility policies and to optimise their choices in terms of company vehicles, particularly electric vehicles.
Impact on companies and employees
The reform of benefits in kind (BIC) in 2025 will have significant consequences for companies and their employees, particularly where company cars are concerned. For companies, this reform represents both a challenge and an opportunity for optimisation:
- Increase in social security contributions for combustion and hybrid vehicles, encouraging a switch to electric vehicles.
- Reduce the cost of electric vehicles by maintaining the 50% allowance on the NEA, capped at €2,000.30 per year.
- Total exemption from Taxe sur les Véhicules de Société (TVS) for electric fleets, offering substantial savings.
For employees, the impact is also being felt:
- Increase in taxable income for people who own internal combustion or hybrid vehicles.
- Tax breaks maintained for users of electric vehicles.
Companies therefore need to rethink their fleet strategy to optimise their return on investment. The adoption of electric vehicles, while having a higher initial cost, can prove beneficial in the long term thanks to tax benefits and reduced social charges. To maximise the benefits, companies should :
- Accelerate the electrification of their fleets to benefit from tax advantages before the end of 2025.
- Investing inrecharging infrastructure to facilitate the adoption of electric vehicles.
- Set up rigorous monitoring of vehicle use to optimise the split between professional and personal use.
By adopting a proactive approach, companies can not only comply with the new regulations, but also turn this constraint into an opportunity to modernise their fleet, reduce their costs and improve the quality of their service. carbon footprint and control their long-term costs.
New rules applicable to reassignments and integrations
The overhaul of the NEA calculation in 2025 will have a major impact on companies' fleet management strategies. The aim is to encourage the mass adoption of electric vehicles, while at the same time increasing the tax burden on internal combustion models. The new provisions have a direct impact on the process of reallocating existing vehicles and integrating new vehicles into company fleets.
What is the difference between integration and redeployment?
In the context of benefits in kind linked to company cars, it is crucial to understand the distinction between integration and reassignment, as the new 2025 rules have a different impact on these two situations.
Integration: This term refers to the addition of a new vehicle to the company fleet. This generally involves the acquisition or leasing of a new vehicle that was not previously part of the company's fleet. The new rules apply in full to these vehicles, with a significant impact on the calculation of benefits in kind, particularly for electric vehicles, which benefit from a tax allowance of 70%.
Reassignment: This process concerns vehicles already in the company fleet that are assigned to a new employee or change driver. Reassignments are subject to specific rules, potentially different from those applied to new integrations, particularly if the vehicle was acquired before the new provisions came into force.
Key points to remember:
- The integration of electric vehicles is strongly encouraged by the new tax measures.
- Reassignments may require a revaluation of the benefit in kind, depending on when the vehicle was acquired.
- Companies should be particularly vigilant when reassigning combustion-powered vehicles, which could lead to a significant increase in the benefit in kind assessed.
This distinction is essential for fleet managers, who need to optimise their strategy for renewing and allocating company vehicles, taking into account the tax and financial implications for the company and its employees.
1 February 2025: a key date for applying the new rules
1 February 2025 marks a decisive turning point in the management of benefits in kind (BIN) linked to electric vehicles, particularly for reassignments and new integrations. This date marks the entry into force of the new regulations, which will define the eligibility criteria and conditions of application. Here are the main points to bear in mind:
- Strict application of the new environmental criteria: from this date, only electric vehicles that meet the environmental standards defined by the reform will be eligible for tax relief. Fleet managers will have to make sure that any vehicle they integrate or reassign is on the official list of compliant models.
- Reassignments before 1 February 2025: Vehicles reassigned before this deadline will continue to fall under the old NEA regime, providing a transitional period to adjust fleet management strategies.
- Impact on new integrations: Any integration carried out after 1 February will have to comply with the new rules, which could influence investment decisions in more efficient and environmentally-friendly vehicles. This is an incentive for companies to anticipate their purchases or to opt for models that are already compliant to avoid any penalties.
- Conditional rebates: Vehicles that do not initially comply with the environmental criteria may be reassessed once they do comply, but only after they have been updated or converted.
This reform aims to encourage a rapid ecological transition, while imposing greater rigour in the management of vehicle fleets. For companies, this key date requires proactive planning to optimise their costs while complying with the regulations.
Allocation of the vehicle and application of the new scheme
The application of the new Benefits in Kind (BIC) regime for electric vehicles in 2025 brings significant changes to the allocation of company cars. Companies must now take several key factors into account:
- Date made available: For electric vehicles made available from 1 February 2025, a tax allowance of 70% on the AEN will apply, compared with 50% previously.
- Environmental score: Electric vehicles must meet a specific environmental score to qualify for the allowance. This criterion is crucial when selecting models for the fleet.
- Increased annual ceiling: The ceiling for the allowance is now €4,582 per year, a significant increase on the previous €2,000.30.
- Period of validity: These new provisions apply until 31 December 2027, providing medium-term visibility for businesses.
It is important to note that for vehicles that are not eco-scored when they are initially made available, a re-evaluation can be carried out if the model subsequently achieves the required eco-score. This flexibility enables companies to optimise their fleet dynamically, by adapting to changes in environmental criteria.
These changes are providing a strong incentive for companies to give preference to electric vehicles when reallocating or adding new vehicles to their fleets, thereby aligning their fleet management strategies with the objectives of reducing CO2 emissions.
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Details of the new AEN flat rates
The reform of benefits in kind for company cars in 2025 introduces substantial changes to the flat rates. These changes, which apply to vehicles made available from 1 February 2025, are intended to better reflect the real value of the benefit while encouraging the adoption of more environmentally-friendly vehicles.
The new rates vary according to how the vehicle was acquired (purchase or lease), how long it has been in use, and whether or not the employer pays for the fuel. This section will detail the rates applicable to leased and leasing vehicles, to purchased vehicles, and the specific treatment reserved for vehicles over five years old, providing an overview of the financial implications for companies and their employees.
Rates applicable to leased and LOA vehicles
The new flat rates for Benefits in Kind (BIN) for leased and Lease to Own (LTO) vehicles will rise significantly from 1 February 2025. This change will have a direct impact on companies and their employees who have company cars. Here are the main changes:
- For a leased or leasing vehicle without fuel, the rate rises from 30% to 50% of the total annual cost.
- When the employer covers the cost of fuel, the rate increases from 40% to 67%.
This substantial increase is designed to encourage the adoption of more environmentally-friendly vehicles, particularly electric ones. Electric vehicles benefit from more favourable tax treatment, with an allowance of 70% on the AEN (compared with 50% previously) and a ceiling raised to 4,582 euros per year.
It is important to note that these new rates apply retroactively from 1 February 2025, forcing companies to quickly review their fleet management strategies. This tax change has significant implications for the attractiveness of remuneration packages for employees and provides a strong incentive for companies to favour low-emission vehicles in their fleet policy.
Rates applicable to vehicles purchased
As part of the reform of Benefits in Kind (BIN) for company cars in 2025, the flat rates applicable to vehicles purchased have risen significantly. This increase, effective from 1 February 2025, has a direct impact on the taxation of companies and employees benefiting from these vehicles.
- For vehicles purchased less than five years old, the rate rises from 9% to 15% of the purchase cost.
- The rate for vehicles over five years old has increased from 6% to 10% of the purchase cost.
- If the employer pays for the fuel, the rate rises to 20% for vehicles less than five years old and 15% for those more than five years old.
This upward revision is designed to encourage the switch to more environmentally-friendly vehicles, particularly electric vehicles. Eco-certified electric vehicles will benefit from a tax allowance of 70% (compared with 50% previously), with an upper limit of €4,582 per year. This incentive applies until 31 December 2027, giving companies an opportunity to rethink their car fleet strategy.
It is crucial for fleet managers and company directors to take these new rates into account in their fleet purchase and renewal decisions. An in-depth analysis of long-term costs, incorporating these new tax provisions, will help to optimise the management of company vehicles while meeting carbon footprint reduction targets.
Specific treatment of vehicles over five years old
The new tax provisions for 2025 bring significant changes to the treatment of benefits in kind (BIC) for company cars, with a particular focus on vehicles over five years old. This measure is designed to encourage the renewal of company fleets towards newer, more environmentally-friendly models.
For vehicles more than five years old, the NEA calculation now takes account of their age:
- A discount of 20% is applied to the value of the vehicle to calculate the NEA.
- This discount applies only to internal combustion and hybrid vehicles.
- Electric 100% vehicles are exempt from this discount, benefiting from more favourable tax treatment.
The aim of this new rule is twofold:
- Encouraging companies to modernise their vehicle fleets
- Encourage the adoption of electric vehicles, even for older models
It is important to note that the tax allowance for electric vehicles has been increased from 50% to 70% in 2025. What's more, the annual ceiling for this allowance has been significantly increased, now standing at €4,582, compared with €2,000.30 previously.
These measures are part of an overall strategy to accelerate the transition to more sustainable mobility within companies. Fleet managers therefore need to take these new parameters into account when reassigning existing vehicles or integrating new ones into their fleets.
Electric vehicles and the new award conditions
The year 2025 marks a significant turning point in the benefits in kind (BIK) landscape for company cars. While the government maintains its commitment to the ecological transition, new rules will redefine the conditions for granting tax allowances.
These changes, which particularly affect electric vehicles, introduce stricter criteria and a more nuanced approach to assessing benefits. The eco-score has been introduced as a determining factor, while the amounts of tax allowances and their application have been reviewed. These changes have major implications both for companies and for employees with company cars, particularly with regard to reallocations and new additions to fleets.
Eco-score: a new condition for tax relief
In 2025, the allocation of benefits in kind for electric vehicles will undergo a significant change with the introduction of the eco-score. This new measure, which came into force on 1 February 2025, imposes strict environmental criteria for eligibility for tax relief.
Companies must now take into account the environmental score of electric vehicles when choosing their fleet. To take advantage of the tax benefits :
- Electric vehicles must achieve an environmental score in line with the criteria set out in the regulations.
- The eco-score assesses the vehicle's overall ecological impact, from production to use.
- Only models reaching a certain eco-score threshold will be eligible for rebates.
This new condition is designed to encourage the adoption of genuinely environmentally-friendly electric vehicles. It is part of the government's strategy to reduce CO2 emissions and encourages companies to choose the most environmentally-friendly models for their fleets.
Companies therefore need to quickly reassess their fleet management strategies to adapt to these new requirements. These changes have a direct impact on the attractiveness of company cars to employees, and require employers to optimise their tax position carefully.
Revision of allowances for electric vehicles
The reform of benefits in kind (BIC) in 2025 brings significant changes for company electric vehicles. The tax allowance, originally scheduled to expire at the end of 2024, has been extended with significant changes:
- For vehicles made available until 31 January 2025, the 50% allowance on the AEN is maintained, capped at €2,000.30 per year.
- From 1 February 2025, two valuation options are available:
- Based on actual value: allowance of 50%, capped at €2,000.30.
- Based on a flat-rate value: allowance of 70%, capped at €4,582.
These new allowances are designed to maintain the attractiveness of company electric vehicles. However, an additional condition has been introduced: vehicles made available after 1 February 2025 must comply with a minimum eco-score in order to benefit from these rebates. This requirement will be checked on the day the vehicle is made available, thereby encouraging companies to opt for more environmentally-friendly models.
It is crucial for fleet managers to note that vehicles that do not meet the eco-score at the time they are made available will not be able to benefit from the rebate at a later date, even if they subsequently achieve the required score. This provision underlines the importance of choosing vehicles wisely when integrating them into the fleet.
Changes for non-eco-scored electric vehicles
In 2025, new regulations on benefits in kind (BIC) will introduce strict criteria for electric vehicles, including the requirement for a minimum eco-score. However, vehicles that do not meet these requirements will see their tax treatment change, with significant impacts for companies and employees. Here are the main changes:
- Abolition of specific tax allowances: Electric vehicles that are not eco-certified no longer benefit from allowances of 50 % or 70 % on the NEA assessment. This means a direct increase in tax costs for companies and a reduction in the attractiveness of these models for employees.
- Exclusion from advantageous ceilings: Unlike compliant vehicles, those without a minimum eco-score are not eligible for the advantageous annual ceilings (up to €4,582). Their NEA is calculated on the basis of their real value, with no significant reduction, thereby increasing the social cost for the employer.
- Impact on fleet management: Companies are having to adapt their fleet management strategy. The fact that they are not eligible for tax relief means that they have to opt for compliant models in order to optimise costs and comply with stricter environmental policies.
These changes are designed to encourage the adoption of more environmentally-friendly vehicles, while penalising those that do not meet the new ecological standards. To remain competitive and attractive, companies will have to redirect their choices towards eco-scored models and rethink their allocation policies.
Covering the cost of recharging and other incentives
The year 2025 marks a decisive turning point in the landscape of benefits in kind linked to electric vehicles in companies. As the transition to greener mobility gathers pace, the public authorities have introduced a series of incentives to encourage the adoption of electric vehicles in business fleets. These new measures, which include the payment of recharging costs and other tax incentives, have significant implications for employers and employees alike.
Exemption from electricity charges for recharging
Since 1ᵉʳ January 2025, significant changes have been made to the benefits in kind associated with electric vehicles, particularly with regard to the coverage of recharging costs. These changes have direct implications for reallocations and new integrations of electric vehicles within companies.
Key points to remember:
- Allowance for benefits in kind : An allowance of 50 % is applied to the valuation of the benefit in kind for electric vehicles, with an annual ceiling set at €2,000.30 in 2025.
- Exclusion of top-up charges : Electricity costs incurred by the employer for recharging electric vehicles are not included in the calculation of the benefit in kind, which means that the social security contributions base can be reduced.
- Supply of home charging stations : When the employer pays for the installation of charging points in the employee's home, this benefit is subject to social security contributions. However, a deduction of 50 % is applied to the purchase and installation costs, with a ceiling raised to €2,000.30 per year in 2025.
These measures are designed to encourage the adoption of electric vehicles by reducing the associated tax and social charges. However, companies need to adapt their internal policies to comply with the new rules, taking into account the tax and social security implications of providing charging points and covering the costs of charging.
Extension of measures until 31 December 2027
The government has decided to extend certain incentives for electric vehicles until 31 December 2027. This extension is designed to support the transition to electric mobility and encourage companies to electrify their fleets. Here are the main points to bear in mind:
- Tax exemption maintained: The cost of recharging electric vehicles at the workplace or at a public charging point, paid for by the employer, will continue to be exempt from income tax for employees.
- Revised exemption ceiling: The maximum amount of the exempt benefit in kind could be adjusted to reflect changes in electricity costs and encourage responsible consumption.
- Extending the scheme: The exemption could be extended to other forms of recharging, such as the installation of charging points in employees' homes, financed by the company.
This extension provides long-term visibility for businesses, making it easier to plan investments in recharging infrastructure and the acquisition of electric vehicles. It is part of an overall strategy to accelerate the adoption of low-emission vehicles in the business fleet.
Implications for employers and employees
Covering recharging costs and new incentives in 2025 will have significant repercussions for both employers and employees. These changes are redefining the dynamics of benefits in kind linked to electric vehicles:
- For employers :
- The need to rethink their vehicle fleet policy
- Need to invest in on-site charging infrastructure
- Opportunity to reduce their carbon footprint and improve their brand image
- HR staff need training on new regulations
- The need to rethink their vehicle fleet policy
- For employees :
- Greater incentive to opt for an electric vehicle as a company car
- Potential reduction in personal costs linked to mobility
- The need to adapt to new recharging habits
- Possibility of additional tax benefits
- Greater incentive to opt for an electric vehicle as a company car
These new provisions encourage a transition towards greener mobility while offering economic advantages. Companies that are able to adapt quickly to these changes will be able to gain a competitive advantage, both in terms of attracting talent and complying with increasingly stringent environmental standards.
It is crucial for both parties to fully understand these new rules in order to optimise their choices and take full advantage of the benefits offered by this change in the regulatory framework for benefits in kind relating to electric vehicles.
Consequences for companies and recommendations
The changes in benefits in kind for electric vehicles in 2025 will have a significant impact on businesses, both for their existing fleets and for new acquisitions. This tax reform, designed to encourage the adoption of greener vehicles, is forcing companies to rethink their fleet management strategy.
In this section, we look at the practical implications of these changes for businesses and offer practical recommendations for adapting effectively to this new tax landscape. From adapting internal policies to tax optimisation, and including key points to watch out for, we will provide a comprehensive guide to help businesses navigate these changes while maximising the tax benefits available.
How can you adapt your internal car fleet policy?
Faced with changes to benefits in kind in 2025, companies need to review their car fleet management strategy. To optimise costs and remain attractive, here are the key actions to implement:
- Favour electric vehicles: With a tax allowance of 70% on the AEN and a ceiling raised to €4,582/year, electric cars become much more advantageous. This option reduces social security contributions while preserving employees' purchasing power.
- Revise leasing contracts: For internal combustion vehicles, the AEN is now calculated on 50% of the total annual cost, compared with 30% previously. It is therefore crucial to renegotiate leasing contracts to minimise the financial impact.
- Training fleet managers: It is essential to provide support for teams in understanding and applying these new rules. Consider specific training courses to optimise fleet management.
- Set up a recharging policy: With the end of free recharging at the office on 31 December 2024, draw up a clear strategy for meeting electricity costs, taking into account the tax implications.
- Anticipate electrification quotas: companies with more than 100 vehicles will have to reach 40% of electrified fleet by 2025. Plan now for the gradual renewal of your fleet.
By proactively adapting your internal policy, you can not only comply with new regulations, but also turn these changes into opportunities to optimise your costs and reinforce your image as a responsible company.
Tax optimisation strategies and choice of vehicles
Against the backdrop of the 2025 tax changes concerning benefits in kind, companies need to rethink their tax optimisation strategies and vehicle selection policies. Here are the key points to consider:
- Favour electric vehicles: With enhanced tax benefits for EVs, opting for an electric fleet can significantly reduce the tax burden for both the company and its employees.
- In-depth cost-benefit analysis: Carry out a detailed assessment of total cost of ownership (TCO), incorporating the new tax provisions for each category of vehicle.
- Flexibility of leasing contracts: Negotiate more flexible leasing contracts that allow the fleet to be adjusted quickly in line with regulatory changes.
- Employee training: Making employees aware of the tax implications of their choice of vehicle and supporting them in the transition to electromobility.
- Optimising remuneration packages: Reviewing remuneration packages to take account of the tax benefits associated with EVs, so as to offer attractive packages while keeping costs under control.
By adopting these strategies, companies can not only optimise their tax position, but also reinforce their image as a responsible, forward-thinking employer. Keeping abreast of regulatory developments is crucial to adjusting these strategies in real time and maintaining a competitive edge in the labour market.
Points to watch to ensure compliance with the reform
To ensure compliance with the Benefits in Kind (BIN) reform in 2025, companies need to be particularly vigilant in a number of key areas:
- Selective retroactivity: The reform applies retroactively to 1 February 2025, but only to new vehicles incorporated into fleets after that date. Companies must therefore carefully distinguish between vehicles subject to the old regime and those affected by the new regulations.
- Differentiation between engines: The reform accentuates the tax distinction between internal combustion and electric vehicles. Fleet managers must pay close attention to this differentiation when allocating or renewing company vehicles.
- Calculation of AEN: For electric vehicles, an allowance of 50% on the total amount of the benefit in kind is maintained, with an annual ceiling. Companies must ensure that they apply this allowance correctly and comply with the ceiling in force.
- Management of electricity costs: The costs associated with recharging electricity, in particular the installation of charging points outside the workplace, must be treated with care. Although not included in the NEA calculation, these costs may have an impact on the basis for social security contributions.
- Anticipating tax changes: Businesses need to prepare for possible changes in VAT rates on electricity and gas, which could affect their cash flow.
By adopting a proactive approach and keeping abreast of regulatory developments, companies will be able to optimise their fleet management while complying with the legal framework of NEA 2025.
Summary table
| Theme | Details | Implications |
|---|---|---|
| Main objectives | Accelerate the energy transition of company fleets; Reduce social and fiscal costs for companies; Enhance employer appeal; Support proactive fleet management. | Strongly encouraging the electrification of fleets, optimising costs for companies, improving the employer image and proactively managing vehicle fleets. |
| Date Key | 1 February 2025 - The new NEA regulations come into force, particularly for electric vehicles. | |
| Electric Vehicles | Tax allowance of 70% on the AEN, capped at €4,582/year (if made available from 1 February 2025). | Significant tax benefits for employees using electric vehicles, encouraging the adoption of these vehicles. |
| BOSS (Bulletin Officiel de la Sécurité Sociale) | Important clarifications on the application of the reform, in particular on reallocations and the calculation of NEA for electric vehicles. | Enables companies to better anticipate the financial impact of the reform and optimise their choices. |
| Reassignments vs. integrations | Integration: Addition of a new vehicle to the fleet. Reassignment: Allocation of an existing vehicle to a new employee. | The new rules may affect these two situations differently, depending on when the vehicle was acquired. |
| Impact on businesses | Increase in social security contributions for combustion/hybrid vehicles; Reduction in costs for electric vehicles; Exemption from TVS for electric fleets. | Need to rethink fleet strategy, opportunity to reduce long-term costs by investing in electric vehicles. |
| Impact on employees | Increase in taxable income for combustion/hybrid vehicles; tax advantage maintained for electric vehicles. | Employees using electric vehicles will retain their tax advantage, while those using combustion or hybrid vehicles will see their taxable income increase. |
| Recharging infrastructure | Introduction of new rules on charging infrastructure and electricity costs. | Clarification of the tax framework for companies and employees. |
Conclusion
The reform of benefits in kind (BIK) in 2025 represents a decisive turning point for French businesses, giving them a strong incentive to speed up the transition to electric vehicles. By clarifying the rules and offering attractive tax incentives, the government aims to transform corporate fleets and encourage more sustainable mobility. Companies need to anticipate these changes, particularly when it comes to vehicle reallocations and new vehicle integrations, in order to optimise their costs and boost their attractiveness as an employer.
By adopting a proactive approach, they will not only be able to comply with the new regulations, but also gain a sustainable competitive advantage in the context of the energy transition.
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