{"id":193544,"date":"2026-09-09T09:06:07","date_gmt":"2026-09-09T07:06:07","guid":{"rendered":"https:\/\/newmobility.news\/?p=193544"},"modified":"2026-09-11T08:00:13","modified_gmt":"2026-09-11T06:00:13","slug":"belgiums-mobility-budget-could-blow-e1-billion-hole-in-state-revenues","status":"publish","type":"post","link":"https:\/\/newmobility.news\/fr\/2026\/09\/09\/belgiums-mobility-budget-could-blow-e1-billion-hole-in-state-revenues\/","title":{"rendered":"\u2018 Le budget belge consacr\u00e9 \u00e0 la mobilit\u00e9 pourrait creuser un trou d\u2019un milliard d\u2019euros dans les recettes de l\u2019\u00c9tat \u2019"},"content":{"rendered":"

Le projet de la Belgique visant \u00e0 rendre obligatoire le budget f\u00e9d\u00e9ral de mobilit\u00e9 pour les employeurs proposant des v\u00e9hicules de fonction pourrait entra\u00eener une perte pouvant atteindre 1 milliard d'euros par an pour les recettes f\u00e9d\u00e9rales, selon calculs r\u00e9alis\u00e9s par le cabinet de conseil EY, consult\u00e9s par De Tijd<\/em>.<\/a><\/p>\n

Ce chiffre est frappant, mais il ne s'agit pas d'une pr\u00e9vision : il correspond \u00e0 un sc\u00e9nario dans lequel un utilisateur de voiture de fonction sur cinq renoncerait compl\u00e8tement \u00e0 son v\u00e9hicule. EY, c'est-\u00e0-dire Ernst & Young, est l'un des \u201c Big Four \u201d mondiaux de l'audit et du conseil, aux c\u00f4t\u00e9s de Deloitte, PwC et KPMG.<\/p>\n

EY estime qu'avec le taux d'adh\u00e9sion actuel d'environ 4%, dans le cadre duquel les salari\u00e9s \u00e9changent leur voiture de fonction contre un budget de mobilit\u00e9 sans voiture, l'\u00c9tat renonce d\u00e9j\u00e0 \u00e0 environ 200 millions d'euros par an de taxes li\u00e9es \u00e0 l'automobile.<\/p>\n

Si cette part atteignait 20%, niveau que les d\u00e9cideurs politiques esp\u00e9raient autrefois voir le budget de la mobilit\u00e9 atteindre, la perte pourrait s'\u00e9lever \u00e0 1 milliard d'euros.<\/p>\n

Ce calcul tient compte des droits d'accise et de la TVA sur le carburant non per\u00e7us, de la contribution de solidarit\u00e9 sur le CO\u2082 vers\u00e9e par les employeurs, ainsi que de l'imp\u00f4t sur le revenu des personnes physiques applicable \u00e0 l'avantage en nature li\u00e9 \u00e0 la voiture de fonction.<\/p>\n

Cela suppose \u00e9galement que les salari\u00e9s qui renoncent \u00e0 leur voiture de fonction n'ach\u00e8tent pas par la suite une voiture particuli\u00e8re. Ce chiffre d'un milliard d'euros correspond donc davantage \u00e0 un sc\u00e9nario qu'\u00e0 une estimation budg\u00e9taire nette.<\/p>\n

Obligatoire, mais pas encore inscrit dans la loi<\/h4>\n

Le paradoxe, c'est que le gouvernement lui-m\u00eame souhaite que ce dispositif se g\u00e9n\u00e9ralise davantage. Un projet de loi approuv\u00e9 par le Conseil des ministres f\u00e9d\u00e9ral en janvier obligerait les employeurs ayant mis des v\u00e9hicules de fonction \u00e0 la disposition de leurs salari\u00e9s depuis plus de 36 mois \u00e0 leur proposer un budget mobilit\u00e9.<\/p>\n

Les entreprises comptant au moins 50 salari\u00e9s devront adh\u00e9rer au syst\u00e8me \u00e0 compter du 1er janvier 2027, suivies par les employeurs comptant entre 15 et 49 salari\u00e9s en 2028. Les entreprises plus petites resteraient exempt\u00e9es.<\/p>\n

Toutefois, cette r\u00e9forme n'a pas encore fait l'objet d'une loi d\u00e9finitive. Le texte de janvier n'est encore qu'un projet et a \u00e9t\u00e9 transmis au Conseil d'\u00c9tat et aux partenaires sociaux pour avis.<\/p>\n

KPMG souligne \u00e9galement que le syst\u00e8me obligatoire reste soumis au processus l\u00e9gislatif. Ainsi, 2027 est la date de mise en \u0153uvre pr\u00e9vue par le gouvernement, mais cela ne constitue pas encore une certitude juridique inconditionnelle.<\/p>\n

Le logement occupe une place pr\u00e9pond\u00e9rante<\/h4>\n

Un autre probl\u00e8me r\u00e9side dans le fait que cela occulte l'objectif initial en mati\u00e8re de mobilit\u00e9. Ce budget peut \u00eatre consacr\u00e9 \u00e0 l'achat d'une voiture de fonction \u00e9lectrique, aux transports en commun, \u00e0 l'achat de v\u00e9los et \u00e0 d'autres options de mobilit\u00e9 durable, mais les salari\u00e9s \u00e9ligibles peuvent \u00e9galement l'utiliser pour payer leur loyer ou leur cr\u00e9dit immobilier.<\/p>\n

Le logement s'impose d'ores et d\u00e9j\u00e0 comme l'un des postes les plus attractifs du budget consacr\u00e9 \u00e0 la mobilit\u00e9. Comme newmobility.news l'a rapport\u00e9 en ao\u00fbt<\/a>, Les donn\u00e9es de SD Worx relatives \u00e0 la paie montrent que trois utilisateurs du budget mobilit\u00e9 sur quatre choisissent de se faire rembourser leurs frais de logement, ce qui souligne \u00e0 quel point ce dispositif \u00e9volue au-del\u00e0 des d\u00e9penses de mobilit\u00e9 traditionnelles.<\/p>\n

Une \u00e9tude r\u00e9cente de KPMG, fond\u00e9e sur les donn\u00e9es de 302 employeurs et 4 389 salari\u00e9s, a abouti \u00e0 un chiffre similaire : pr\u00e8s des trois quarts des utilisateurs figurant dans son \u00e9chantillon ont utilis\u00e9 le 2e pilier pour financer leurs frais de logement. Le logement repr\u00e9sentait 86,71 TP3T de l'ensemble des d\u00e9penses de ce pilier, et environ 451 TP3T des utilisateurs y consacraient la totalit\u00e9 de cette somme au paiement de leur loyer ou de leur cr\u00e9dit immobilier.<\/p>\n

C'est pourquoi Hendrik Serruys, expert fiscal chez EY, plaide en faveur de mesures de protection, telles que la limitation de la part des d\u00e9penses consacr\u00e9es au logement. Les partenaires sociaux belges sont d\u00e9j\u00e0 parvenus \u00e0 la m\u00eame conclusion.<\/p>\n

Dans un avis rendu \u00e0 l'unanimit\u00e9 en avril, le Conseil national du travail et le Conseil \u00e9conomique central ont propos\u00e9 de plafonner les d\u00e9penses de logement \u00e0 50% du budget consacr\u00e9 \u00e0 la mobilit\u00e9, avertissant que, sans cela, le syst\u00e8me risquait de se transformer en un simple m\u00e9canisme d'optimisation salariale plut\u00f4t qu'en un outil visant \u00e0 modifier les comportements en mati\u00e8re de mobilit\u00e9.<\/p>\n

Un syst\u00e8me fiscal prisonnier de son propre succ\u00e8s<\/h4>\n

Ce d\u00e9bat met en lumi\u00e8re une contradiction g\u00eanante dans la politique belge en mati\u00e8re de v\u00e9hicules de fonction. Les gouvernements encouragent depuis des ann\u00e9es les salari\u00e9s \u00e0 abandonner les v\u00e9hicules de fonction afin de r\u00e9duire les embouteillages et les \u00e9missions, alors m\u00eame que ces v\u00e9hicules continuent de g\u00e9n\u00e9rer d'importantes recettes fiscales, sociales et li\u00e9es au carburant.<\/p>\n

Cette contradiction est redevenue un sujet politiquement explosif. La question des \u00ab voitures de fonction \u00bb a refait surface cette semaine lors des n\u00e9gociations sur le budget f\u00e9d\u00e9ral belge, \u00e0 la suite de propositions visant \u00e0 r\u00e9duire ou \u00e0 supprimer leur traitement fiscal avantageux.<\/p>\n

Une \u00e9tude du Bureau f\u00e9d\u00e9ral du Plan estime que le syst\u00e8me actuel repr\u00e9sente environ 5,2 milliards d'euros de recettes fiscales et parafiscales perdues d'ici 2028, par rapport \u00e0 une imposition de l'usage priv\u00e9 au m\u00eame titre qu'un salaire normal. Cela ne signifie pas pour autant que ces 5,2 milliards d'euros pourraient \u00eatre r\u00e9cup\u00e9r\u00e9s du jour au lendemain.<\/p>\n

Les nouveaux calculs d'EY r\u00e9v\u00e8lent l'envers de la m\u00e9daille : si le budget mobilit\u00e9 parvient \u00e0 convaincre un grand nombre de salari\u00e9s de renoncer \u00e0 leur voiture de fonction, l'\u00c9tat pourrait perdre jusqu'\u00e0 1 milliard d'euros de taxes et de redevances actuellement g\u00e9n\u00e9r\u00e9es par ces v\u00e9hicules.<\/p>\n

Et si une grande partie du budget est plut\u00f4t consacr\u00e9e au remboursement d'un pr\u00eat immobilier ou au paiement d'un loyer, qui b\u00e9n\u00e9ficient d'avantages fiscaux, les avantages en termes de mobilit\u00e9 risquent d'\u00eatre moins importants que pr\u00e9vu.<\/p>\n

Alors que le budget mobilit\u00e9 est sur le point de devenir obligatoire pour un nombre croissant d'employeurs, la Belgique se trouve confront\u00e9e \u00e0 un exercice d'\u00e9quilibre d\u00e9licat : r\u00e9former un syst\u00e8me de \u00ab salaire-voiture \u00bb co\u00fbteux sur le plan fiscal tout en \u00e9vitant de cr\u00e9er un nouveau manque \u00e0 gagner lorsque les salari\u00e9s renoncent effectivement \u00e0 leur voiture.<\/p>\n

 <\/p>","protected":false},"excerpt":{"rendered":"

Belgium\u2019s plan to make the federal mobility budget compulsory for employers offering company cars could punch a hole of up to \u20ac1 billion a year in federal revenues, according to calculations by consultancy EY seen by De Tijd. The figure is striking, but it is not a forecast: it represents a scenario in which one […]<\/p>\n","protected":false},"author":21,"featured_media":193550,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\r\n\r\n{excerpt}\r\n\r\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[77170,25,7,4,17],"tags":[],"class_list":["post-193544","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-belgium","category-legislation","category-mobility","category-top-stories-today","category-weekly-newsletter"],"acf":[],"featured_image_urls_v2":{"full":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/09\/Scherm%C2%ADafbeelding-2026-09-09-om-09.01.12.png?fit=1890%2C1270&ssl=1",1890,1270,false],"thumbnail":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/09\/Scherm%C2%ADafbeelding-2026-09-09-om-09.01.12.png?resize=150%2C150&ssl=1",150,150,true],"medium":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/09\/Scherm%C2%ADafbeelding-2026-09-09-om-09.01.12.png?fit=300%2C202&ssl=1",300,202,true],"medium_large":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/09\/Scherm%C2%ADafbeelding-2026-09-09-om-09.01.12.png?fit=640%2C430&ssl=1",640,430,true],"large":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/09\/Scherm%C2%ADafbeelding-2026-09-09-om-09.01.12.png?fit=640%2C430&ssl=1",640,430,true],"1536x1536":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/09\/Scherm%C2%ADafbeelding-2026-09-09-om-09.01.12.png?fit=1536%2C1032&ssl=1",1536,1032,true],"2048x2048":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/09\/Scherm%C2%ADafbeelding-2026-09-09-om-09.01.12.png?fit=1890%2C1270&ssl=1",1890,1270,true],"trp-custom-language-flag":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/09\/Scherm%C2%ADafbeelding-2026-09-09-om-09.01.12.png?fit=18%2C12&ssl=1",18,12,true],"related-thumb":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/09\/Scherm%C2%ADafbeelding-2026-09-09-om-09.01.12.png?resize=640%2C480&ssl=1",640,480,true],"gform-image-choice-sm":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/09\/Scherm%C2%ADafbeelding-2026-09-09-om-09.01.12.png?resize=300%2C300&ssl=1",300,300,true],"gform-image-choice-md":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/09\/Scherm%C2%ADafbeelding-2026-09-09-om-09.01.12.png?resize=400%2C400&ssl=1",400,400,true],"gform-image-choice-lg":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/09\/Scherm%C2%ADafbeelding-2026-09-09-om-09.01.12.png?resize=600%2C600&ssl=1",600,600,true],"mailchimp":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/09\/Scherm%C2%ADafbeelding-2026-09-09-om-09.01.12.png?fit=560%2C376&ssl=1",560,376,true],"unipress-phone":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/09\/Scherm%C2%ADafbeelding-2026-09-09-om-09.01.12.png?resize=640%2C100&ssl=1",640,100,true],"unipress-tablet":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/09\/Scherm%C2%ADafbeelding-2026-09-09-om-09.01.12.png?resize=1536%2C240&ssl=1",1536,240,true],"unipress-tablet-portrait":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/09\/Scherm%C2%ADafbeelding-2026-09-09-om-09.01.12.png?resize=1536%2C180&ssl=1",1536,180,true],"unipress-tablet-landscape":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/09\/Scherm%C2%ADafbeelding-2026-09-09-om-09.01.12.png?resize=1890%2C180&ssl=1",1890,180,true],"unipress-smartphone":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/09\/Scherm%C2%ADafbeelding-2026-09-09-om-09.01.12.png?resize=1080%2C168&ssl=1",1080,168,true],"unipress-wide-screen":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/09\/Scherm%C2%ADafbeelding-2026-09-09-om-09.01.12.png?resize=1890%2C180&ssl=1",1890,180,true]},"post_excerpt_stackable_v2":"

Belgium\u2019s plan to make the federal mobility budget compulsory for employers offering company cars could punch a hole of up to \u20ac1 billion a year in federal revenues, according to calculations by consultancy EY seen by De Tijd. The figure is striking, but it is not a forecast: it represents a scenario in which one in five company-car users gives up the car altogether. EY is Ernst & Young, one of the world\u2019s \u201cBig Four\u201d audit and consultancy firms, alongside Deloitte, PwC and KPMG. EY estimates that at today\u2019s roughly 4% take-up rate, in which employees exchange their company car…<\/p>\n","category_list_v2":"Belgium<\/a>, Legislation<\/a>, Mobility<\/a>, Top Stories Today<\/a>, Weekly Newsletter<\/a>","author_info_v2":{"name":"Joris Van Roy","url":"https:\/\/newmobility.news\/fr\/author\/jorisximcom-be\/"},"comments_num_v2":"0 comments","yoast_head":"\n'Belgium\u2019s mobility budget could blow \u20ac1 billion hole in state revenues' - newmobility.news<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/newmobility.news\/fr\/2026\/09\/09\/belgiums-mobility-budget-could-blow-e1-billion-hole-in-state-revenues\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"'Belgium\u2019s mobility budget could blow \u20ac1 billion hole in state revenues' - newmobility.news\" \/>\n<meta property=\"og:description\" content=\"Belgium\u2019s plan to make the federal mobility budget compulsory for employers offering company cars could punch a hole of up to \u20ac1 billion a year in federal revenues, according to calculations by consultancy EY seen by De Tijd. 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