Federal Mobility Budget: The New Obligations for Companies in 2026 – 2028

The introduction of the federal mobility budget is one of the most significant changes to Belgium’s federal mobility legislation in years, affecting almost every employer that provides company cars. After months of political debate and delays, the government has now set out clear rules regarding both the obligation and the timeline for this new measure.

What exactly is changing?

Until now, employers could voluntarily offer a mobility budget to employees entitled to a company car. Through the mobility budget, employees could exchange their traditional company car for a zero-emission vehicle under pillar 1, opt for flexible mobility and housing costs under pillar 2, or even receive part of the budget in cash under pillar 3.

The novelty is that this scheme will become legally mandatory from 2027, with clearly defined deadlines and exemptions depending on company size. These phased deadlines recognize that implementation requires preparation, particularly for HR, payroll, and fleet teams.

New deadlines

• Large companies with more than 50 employees: mandatory from 1 January 2027

The original January 2026 deadline proved unrealistic due to the lack of official legal texts and the lengthy legislative process. Consequently, the mandatory implementation has been postponed to 1 January 2027, giving large companies the shortest transition period: just one year.

• SMEs with 15–50 employees: extended deadline until 1 January 2028

Medium-sized companies receive extra time to get their policies and systems in order. They must be able to offer the federal mobility budget to their employees within the next two years.

• SMEs with fewer than 15 employees: exempt

Small companies are exempt from the obligation. However, the mobility budget can still serve as an effective lever for flexible compensation and employer branding. Even without a large fleet, it provides employees with additional choice and strengthens the company’s attractiveness on the labor market.

Why these changes?

The mobility budget is part of a broader federal strategy to transform the company car from a traditional benefit into a dynamic, sustainable, and employee-focused instrument. The government aims to:

• Encourage more sustainable mobility options (public transport, cycling, and shared mobility)
• Reduce CO₂ emissions
• Give employees more freedom in organizing their mobility

In practice, this means employers should already be reviewing their mobility policies. Olympus Mobility assists companies with the preparation, implementation, and day-to-day management of the federal mobility budget. Through the mobility platform, budgets are allocated, expenditures tracked, and mobility options personalized.

Employees then go on the move with the Olympus app, fully adapted to the specific needs and preferences of your company. The necessary HR or payroll information is automatically integrated into the correct systems.

What does this mean for companies?

Employers must establish an internal policy in which:

•  The mobility policy and TCO calculations are properly prepared, documented, and legally compliant
• Communication to employees is clear about the options and choices
• HR, payroll, and leasing systems are adapted to the new rules

For example, suppose a company has 70 employees with at least one company car in its fleet. From 1 January 2027, all employees entitled to a company car must be given the option to exchange it for a mobility budget. This does not mean every employee has to switch, the choice remains with the employee, but the option must exist and be properly managed.

Conclusion

The introduction of the mandatory mobility budget is not a minor adjustment, but a structural reform affecting corporate policy, HR strategy, and sustainability goals. With clear deadlines and practical transition periods, companies have the time to reinvent themselves.

Those who start preparing now will be one step ahead later.