The regulatory framework as a decisive turning point for corporate fleets
Promulgated in December 2019, the Mobility Orientation Law is the legislative basis for the energy transition of commercial fleets. Complemented by the Climate and Resilience Act 2021, it imposes progressive quotas for the acquisition of low-emission vehicles in vehicle fleets. These obligations apply differently depending on the size of the fleet, and change over time.
For companies managing more than 100 vehicles, the requirements are particularly strict. From 1 January 2024, they must include at least 20% of low-emission vehicles in their annual purchases. This threshold will be raised to 40% in 2027 then 70% in 2030.
What about the annual incentive tax for the purchase of low-emission light vehicles?
This annual tax, provided for in the 2025 Finance Act, applies to companies with a fleet of at least 100 light vehicles. Its aim is to encourage them to include more low-emission vehicles in their fleets. Each year, a company must pay an amount for each vehicle it needs to reach its low-emission vehicle target. This amount is then adjusted according to the fleet renewal rate and the number of vehicles that are actually low-emission.
Targets for low-emission light vehicles in the annual incentive tax
| 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|
|
15%
|
18%
|
25%
|
30%
|
35%
|
48%
|
The unit price of the annual incentive tax
| 2025 | 2026 | 2027 |
|---|---|---|
|
2000€
|
4000€
|
5000€
|
The definition of low-emission vehicles includes 100% electric vehicles as well as rechargeable hybrids. For the latter, emissions must be less than 60g of CO2 per kilometre. However, the trend in the field is towards all-electric vehicles, not least because of the associated tax benefits. Green taxation is a powerful lever for accelerating this transition.
From now on, the overhaul of the Company Vehicle Tax (TVS) heavily penalises the most emitting internal combustion vehicles. At the same time, companies benefit from significant tax exemptions which we detail in this guide when they equip themselves with electric vehicles. These exemptions, among others, make the total cost of ownership increasingly competitive compared with conventional engines. The 2025 Finance Act, explained in this article, The European Commission has reinforced these provisions by tightening the penalties applicable to combustion and hybrid vehicles. That said, it maintains the advantages granted to electric vehicles.
64% companies on the move: who are the trailblazers?
The OpinionWay barometer carried out for Leasys sheds light on the current dynamics of French businesses. Carried out between September and October 2025 among 300 company directors with a fleet of at least 20 vehicles, the study reveals that the energy transition is no longer a distant project but a concrete reality for a majority of organisations. Of the 300 company directors, 3 out of 5 have begun or are preparing to change the composition of their vehicle fleets.
This desire for change is mainly reflected in a move towards cleaner engines. In fact, 76% of companies want to increase the proportion of hybrid or electric vehicles in their fleet. However, 55% of the managers questioned said that their current fleet fully met the company's operational needs. This finding highlights the fact that these changes are not the result of technical dissatisfaction, but rather of external constraints.
Large companies on the front line
Analysis by company size reveals significant disparities in the ability to make this transition. Large companies are clearly in the vanguard of electrification, since 82% of them have already taken action or planned changes for their fleet. This lead can be explained by several structural factors. Firstly, these organisations have the financial and human resources to manage their vehicle fleets. This enables them to carry out more detailed strategic planning. Secondly, they have been directly affected by the quotas in the LOM law since 2024. As a result, they have had to plan ahead to avoid penalties. Finally, many have incorporated decarbonisation objectives into their CSR policy.
Conversely, SMEs and intermediate structures show a rate of 52% of companies on the move. While this is the majority figure, it also reveals that half of them are still waiting. This reluctance can be explained by tighter budgetary constraints and less visibility on regulatory developments. Sometimes, it may be due to a lack of support in this complex transition. For these reasons Beev supports all companies in their transition, whatever their size.
The role of Île-de-France: 42% integrate CSR
Geographically, the Île-de-France region stands out as the driving force behind this transformation. In this region, 42% of managers say that they actively integrate CSR criteria into their mobility decisions, compared with a national average of 24%. This over-representation can be explained by a higher concentration of large groups and greater sensitivity to environmental issues in dense urban areas. Finally, there is additional regulatory pressure with the Low Emission Zones (LEZ) in and around the capital. These zones are a powerful accelerator of electrification for companies in the Paris region.
Spring 2025: a tipping point for electrification
Spring 2025 marks a real turning point in the energy transition of French businesses. Indeed, registration data reveal a spectacular increase in the market share of 100% electric vehicles within fleets. They will rise from around 10% in January 2024 to almost 30% by the end of 2025.
But the trend has not been linear. After a modest increase throughout 2024, registrations of electric vehicles in companies slowed at the end of the year. This was attributed to anticipation of the new tax provisions set out in the 2025 Finance Act. Companies preferred to defer their orders to take advantage of the more favourable tax framework that came into force in January. Then, from April 2025 onwards, the curve picked up significantly, and has been rising steadily ever since.
This dynamic can be explained by a combination of several structuring factors. Firstly, finance departments have now incorporated the new tax rules into their calculations of total cost of ownership. Tougher tax penalties for internal combustion vehicles, combined with exemptions for electric vehicles, have tipped the economic equation in favour of electrification. Energy saving certificates also make a significant financial contribution. This makes electric vehicles even more competitive.
An encouraging end to 2025
Car market data confirms this trend. The figures for November 2025 speak for themselves. According to the Mobilians and Dataneo barometer, electric vehicles reached a record level. They accounted for 25.8% of new passenger car registrations in that month, compared with 19.5% for the year as a whole.
This performance can be attributed in particular to the business customer channel, where electric vehicle registrations jumped by almost 80% in one month. This is due to a dual effect: the massive shift in orders towards electric vehicles to avoid LOM penalties, and a now highly diversified range of manufacturers.
The brands traditionally present in the corporate fleet segment also recorded spectacular growth. Renault, for example, was the best-selling 100 % electric car in November, with 5,286 units of the R5 sold.
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Beev offers multi-brand 100% electric vehicles at the best prices, as well as recharging solutions.
Recharging infrastructure: an unavoidable equation
The importance of charging points for businesses
While the figures testify to an undeniable acceleration in the electrification of fleets, the deployment of recharging infrastructure remains the most complex equation to solve for many companies. The OpinionWay/Leasys barometer reveals that 11% of companies that are not yet considering a transition to electric vehicles explicitly cite the lack of infrastructure as a major obstacle. This figure, although in the minority in the survey, masks a more worrying reality: the’recharging infrastructure is a prerequisite for the operational success of any electrification project, whatever the company's initial motivation.
That's why its importance cannot be underestimated. Contrary to popular belief, recharging does not take place mainly on public networks, but where vehicles spend most of their time. In fact, they are in the workplace and/or at employees’ homes. For company fleets, installing on-site charging points is therefore becoming an essential prerequisite. This infrastructure makes it possible to guarantee’autonomy This will help to reduce the daily running costs of vehicles, control energy costs and simplify administrative management.
The different recharging solutions
Sizing an infrastructure is a technical and financial challenge. It requires an in-depth analysis of how the fleet is actually used:
- How many vehicles are on site at any one time?
- What is their average daily autonomy?
- What is the travel profile of our employees?
These questions determine the number of charging points to be installed, their power and any need to reinforce the site's electricity network.
Solutions to facilitate recharging are based on three complementary pillars. First and foremost, on-site recharging remains the priority solution for service and company vehicles. This can be done using standard or fast power stations for vehicles with a high turnover.
Secondly, home recharging is a must for company vehicles with mixed usage. Companies can help their employees install charging points at home by paying for all or part of the installation. This approach takes the strain off company infrastructures while ensuring optimum availability of vehicles.
And finally.., roaming recharging on public networks completes the system for long-distance journeys or exceptional cases of use.
The support you need for a successful transition
The support required for a successful transition is not limited to the physical installation of the terminals. It encompasses a much broader strategic dimension.
Companies must first carry out a detailed audit of their needs. They must also analyse the usage data for their current fleet in order to project future needs. This diagnostic phase helps optimise investments. The choice of technical solutions must take into account compatibility with different vehicle models. The regulatory and administrative dimension must also not be overlooked.
Installing charging points may require you to take steps with the electricity network operator, particularly if you need to increase your power. The subsidies and financial aid available require precise knowledge of the eligibility criteria and the steps to be taken. That's why Beev has set up a team of’experts in the installation of charging stations to support you from A to Z.
Companies that make a success of their transition are those that see the electrification of their fleet as a global project. They integrate vehicle renewal and infrastructure deployment simultaneously. This coordinated approach avoids situations that are costly because they are under-utilised.
Conclusion
The electrification of corporate fleets in France is no longer a distant prospect, but a transformation that is gathering pace. The figures speak for themselves: 64% of companies have already modified or are planning to modify their fleet. They are driven by an increasingly restrictive regulatory framework and a green tax system that makes electric vehicles economically competitive.
This change is above all a question of anticipation. Companies that delay in making this transition expose themselves to increasing financial penalties. Beyond the constraints, this transformation also opens up opportunities: making a concrete contribution to decarbonisation objectives, improving the company's CSR image, preparing the market for used electric vehicles, etc. And the success of this transition rests on one fundamental pillar: the deployment of recharging infrastructures tailored to the company's real needs.
This is often where the main challenge lies, as it requires technical expertise, strategic vision and tailor-made support.
