Belgium’s federal government has wrapped up a temporary “Energy Agreement” that will apply from April through June 2026, providing a package of measures aimed at cushioning households and employers against high fuel costs. Employment lawyers at Baker McKenzie caution that several clauses have direct implications for mobility policies.
![Energy-Relief Deal Brings Tax Breaks for Commuting and Business Mileage]()
For multinational organisations relocating assignees or arranging cross-border commutes, VisaHQ’s Belgium desk (https://www.visahq.com/belgium/) can take the administrative weight off HR teams by securing visas and work permits, offering real-time tracking and document-collection services that slot neatly into the same mobility workflows now being recalibrated under the Energy Agreement.
The headline provision introduces a tax credit for employers that raise their home-to-work commuting allowance by up to 20 %, capped at €0.10 per kilometre. Companies may opt in or out, but those that participate can claim the credit against payroll tax, effectively reducing the net cost of supporting staff travel. A second measure tweaks Belgium’s lump-sum kilometre allowance for professional travel in a private vehicle. For Q2 2026 the ceiling will be recalculated monthly instead of quarterly to reflect real-time fuel prices; the exact figure (currently €0.4327/km) will be published in early May. Employers reimbursing above the new limit risk triggering taxable benefit-in-kind charges, so payroll teams must watch the official gazette closely. Finally, the agreement “strongly encourages” public-sector bodies to expand telework for three months and invites private employers to do the same. Although no new obligations are imposed, auditors warn that companies re-introducing large-scale remote work must update written telework policies under the 2022 CCT 149 framework. Global-mobility managers should re-examine commuter-benefit budgets, mileage-claim templates and assignment contracts that reference fixed allowances. The measures expire automatically on 30 June unless Parliament votes to extend them.
For multinational organisations relocating assignees or arranging cross-border commutes, VisaHQ’s Belgium desk (https://www.visahq.com/belgium/) can take the administrative weight off HR teams by securing visas and work permits, offering real-time tracking and document-collection services that slot neatly into the same mobility workflows now being recalibrated under the Energy Agreement.
The headline provision introduces a tax credit for employers that raise their home-to-work commuting allowance by up to 20 %, capped at €0.10 per kilometre. Companies may opt in or out, but those that participate can claim the credit against payroll tax, effectively reducing the net cost of supporting staff travel. A second measure tweaks Belgium’s lump-sum kilometre allowance for professional travel in a private vehicle. For Q2 2026 the ceiling will be recalculated monthly instead of quarterly to reflect real-time fuel prices; the exact figure (currently €0.4327/km) will be published in early May. Employers reimbursing above the new limit risk triggering taxable benefit-in-kind charges, so payroll teams must watch the official gazette closely. Finally, the agreement “strongly encourages” public-sector bodies to expand telework for three months and invites private employers to do the same. Although no new obligations are imposed, auditors warn that companies re-introducing large-scale remote work must update written telework policies under the 2022 CCT 149 framework. Global-mobility managers should re-examine commuter-benefit budgets, mileage-claim templates and assignment contracts that reference fixed allowances. The measures expire automatically on 30 June unless Parliament votes to extend them.
