{"id":5359,"date":"2022-01-04T09:52:40","date_gmt":"2022-01-04T08:52:40","guid":{"rendered":"https:\/\/www.link2fleet.com\/augmentation-de-lindemnite-velo-exoneree-dimpot-a-025-euro-par-kilometre\/"},"modified":"2022-01-04T09:52:40","modified_gmt":"2022-01-04T08:52:40","slug":"augmentation-de-lindemnite-velo-exoneree-dimpot-a-025-euro-par-kilometre","status":"publish","type":"post","link":"https:\/\/www.link2fleet.com\/fr\/augmentation-de-lindemnite-velo-exoneree-dimpot-a-025-euro-par-kilometre\/","title":{"rendered":"Augmentation de l’indemnit\u00e9 v\u00e9lo exon\u00e9r\u00e9e d’imp\u00f4t \u00e0 0,25 euro par kilom\u00e8tre"},"content":{"rendered":"

Indemnit\u00e9 de v\u00e9lo non imposable pour le v\u00e9lo personnel de l’employ\u00e9<\/h4>\n

Si un employ\u00e9 utilise son propre v\u00e9lo achet\u00e9 \u00e0 titre priv\u00e9 pour se rendre au travail, les m\u00eames r\u00e8gles s’appliquent.<\/p>\n

\u00a0<\/strong><\/p>\n

Usage effectif et r\u00e9gulier<\/strong><\/p>\n

L’employeur ne peut rembourser en franchise d’imp\u00f4t que les kilom\u00e8tres effectivement parcourus lors des d\u00e9placements domicile-travail. L’administration fiscale parle d'\u00a0\u00bbutilisation effective et r\u00e9guli\u00e8re\u00a0\u00bb.<\/p>\n

Dans deux cas pratiques, l’administration fiscale a d\u00e9termin\u00e9 cette utilisation \u00e0 10% (d\u00e9cision fiscale du 12 mars 2019) et 20% (d\u00e9cision fiscale du 7 juillet 2020) des trajets domicile-travail annuels. Un d\u00e9tour pour emmener les enfants \u00e0 l’\u00e9cole ou pour faire des courses n’est pas admissible. Il n’est souvent pas facile de fournir la preuve du nombre r\u00e9el de kilom\u00e8tres parcourus. Il existe cependant des syst\u00e8mes d’enregistrement. La plateforme la plus connue est Bike2work. Nous conseillons toujours \u00e0 l’employeur de faire signer \u00e0 l’employ\u00e9 une d\u00e9claration annuelle sur l’honneur avec les dates et les kilom\u00e8tres parcourus. Cette d\u00e9claration sur l’honneur est \u00e9galement utile dans le cadre de l’exon\u00e9ration des cotisations sociales et de l’avantage en nature du v\u00e9lo d’entreprise.<\/p>\n

 <\/p>\n

Utilisation d’un v\u00e9lo de\u00a0<\/strong>soci\u00e9t\u00e9 en p\u00e9riode ‘corona’<\/b><\/p>\n

Une utilisation efficace et r\u00e9guli\u00e8re en p\u00e9riode de corona peut parfois \u00eatre probl\u00e9matique. Pendant la p\u00e9riode corona, le gouvernement a introduit plusieurs p\u00e9riodes de t\u00e9l\u00e9travail obligatoire depuis mars 2020. Le ministre des Finances a r\u00e9pondu que cela ne pose pas de probl\u00e8me. Si le nombre de trajets domicile-travail effectu\u00e9s \u00e0 v\u00e9lo suite aux mesures COVID-19 est inf\u00e9rieur \u00e0 celui pr\u00e9vu par la politique cycliste de l’employeur, cela ne signifie pas que le salari\u00e9 perd l’exon\u00e9ration fiscale. Toutefois, l’exon\u00e9ration de l’indemnit\u00e9 v\u00e9lo est li\u00e9e aux trajets effectifs effectu\u00e9s \u00e0 v\u00e9lo entre le lieu de r\u00e9sidence et le lieu de travail. Par cons\u00e9quent, l’exemption ne s’applique pas si l’employeur verse une indemnit\u00e9 v\u00e9lo pour les jours o\u00f9 l’employ\u00e9 travaille \u00e0 domicile.<\/p>\n

 <\/p>\n

V\u00e9lo de soci\u00e9t\u00e9 combin\u00e9 \u00e0 une voiture de soci\u00e9t\u00e9<\/strong><\/p>\n

La combinaison d’une voiture de soci\u00e9t\u00e9 et d’un v\u00e9lo de soci\u00e9t\u00e9 est parfaitement possible d’un point de vue fiscal et n’augmente pas l’avantage de toute nature du package global. Celui qui, dans le m\u00eame budget, choisit une voiture de soci\u00e9t\u00e9 plus petite et un v\u00e9lo de soci\u00e9t\u00e9, paiera \u00e9ventuellement un avantage de toute nature moins \u00e9lev\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"

Indemnit\u00e9 de v\u00e9lo non imposable pour le v\u00e9lo personnel de l’employ\u00e9 Si un employ\u00e9 utilise son propre v\u00e9lo achet\u00e9 \u00e0 titre priv\u00e9 pour se rendre au travail, les m\u00eames r\u00e8gles s’appliquent. \u00a0 Usage effectif et r\u00e9gulier L’employeur ne peut rembourser en franchise d’imp\u00f4t que les kilom\u00e8tres effectivement parcourus lors des d\u00e9placements domicile-travail. L’administration fiscale parle […]<\/p>\n","protected":false},"author":11,"featured_media":4129,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[91,101],"tags":[],"class_list":["post-5359","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-expertise-et-management","category-tax-legal"],"acf":[],"yoast_head":"\nAugmentation de l'indemnit\u00e9 v\u00e9lo exon\u00e9r\u00e9e d'imp\u00f4t \u00e0 0,25 euro par kilom\u00e8tre - link2fleet<\/title>\n<meta name=\"description\" content=\"Toute personne qui se rend aujourd’hui au travail avec un v\u00e9lo de soci\u00e9t\u00e9 peut recevoir de la part de son employeur une indemnit\u00e9 v\u00e9lo exon\u00e9r\u00e9e\u2026\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Augmentation de l'indemnit\u00e9 v\u00e9lo exon\u00e9r\u00e9e d'imp\u00f4t \u00e0 0,25 euro par kilom\u00e8tre - 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