Context

As you may know, the Individual Income Tax Reform of 10 August 2001 includes provisions that may be considered as ecological. Some of these provisions aim at promoting the use of transportation means other than cars for commuting between home and the work place. For income year 2001, taxpayers who claimed for the deduction of professional expenses on an actual basis and who opted for such alternative transportation (public transport, motorcycle, bicycle…) could deduct 0,15 EUR per kilometre between their home and their work place up to a maximum of 50 kilometres in total for the return journey.

News

A Royal Decree of 22 August 2002, effective income year 2002, increases the maximum distance for which the aforesaid lump- sum amount of 0,15 EUR can be claimed to 100 in total for the return journey. Above this ceiling, the lump sum of 0,15 EUR is no longer applicable but the taxpayer remains authorized to claim for the deduction of his actual commuting costs. Please note also that the maximum ceiling of 100 kilometres does not apply if the commuting is done by car, in which case only the lump-sum deduction (0,15 EUR/km) is applicable on the actual number of kilometres.

Reference: Belgian Official Gazette of 5 September 2002.