Taxable benefit of a company bike: How to claim your leased e-bike for tax purposes
The company bike – whether a classic bicycle or an e-bike – has long since established itself as an attractive alternative to the company car. No wonder: it saves costs, protects the environment, and promotes health. But what about the tax implications? The crucial factor is the so-called benefit in kind. In this article, you'll learn how to correctly tax your leased e-bike – and why the model is still worthwhile.
By Fabian Huber 3 minutes read time
Published: July 18, 2026
What does "benefit in kind" mean in the context of a company bicycle?
A benefit in kind always arises when your employer grants you a benefit that is not directly paid out as salary – for example, the private use of a company bicycle.
In the case of company bikes, this means specifically:
You are also allowed to use the bicycle or e-bike for private purposes.
This usage will be assessed for tax purposes.
The resulting benefit may be subject to taxation.
Company bike vs. company car: The big tax advantage
Compared to a car, a company bike is significantly more attractive from a tax perspective. While the 1% rule usually applies to company cars, you benefit from much lower rates for bicycles.
The 0.25% rule for e-bikes
The following applies to e-bikes (more precisely: pedelecs up to 25 km/h):
👉 Only 0.25% of the gross list price is assessed monthly as a taxable benefit.
Example:
Gross list price: €4,000
0.25% = €10 per month
This amount will be added to your taxable income.
That's extremely cheap – especially compared to a car.
When is a company bike even tax-free?
This is where it gets particularly interesting: Under certain conditions, your company bike is completely tax-free .
This applies if:
the employer provides the bicycle in addition to the salary
It is not a salary conversion.
👉 In this case, the monetary benefit is completely eliminated – from a tax perspective, you drive “for free”.
Salary conversion: The most common case
In practice, company bike leasing usually works through salary sacrifice . This means:
Part of your gross salary will be used for the lease payment.
In return, you will receive the bicycle for use.
Tax implications:
The monetary benefit (0.25%) is taxed.
At the same time, your gross salary decreases → less tax & social security contributions.
👉 Result: You still save money , even though you have to pay taxes on the benefit.
Here's how to settle your leased e-bike with the tax office.
The good news: In most cases, you do n't have to actively calculate or enter anything .
Here's how it works:
The employer will handle the calculation.
The monetary benefit will be automatically shown on your payslip.
Transmission to the tax office
The data flows directly into your electronic income tax statement.
Tax return (optional)
You can indirectly claim your company bike, e.g. via:
distance allowance
Advertising costs
Combination with the distance allowance
You can also use the commuter allowance if you have a company bike:
€0.30 per kilometer (from the 21st km onwards even €0.38)
regardless of the means of transport
👉 This means: tax advantage + favorable leasing = double the effect
What happens after the lease ends?
After the lease term (usually 36 months) you often have the option to take over the bicycle.
Important:
The purchase price is usually significantly below the market value.
A financial benefit can also arise here.
👉 This is also taxed – but often only slightly.
For whom is a company bike particularly worthwhile?
A leased e-bike is particularly attractive for:
Commuters who travel to work daily
City dwellers who want to be flexible on the go
Health-conscious individuals who want to integrate exercise into their daily routine
Environmentally conscious people who want to reduce their carbon footprint
Conclusion: Affordable, healthy, and tax-efficient
The taxable benefit of a company bike might initially sound like a disadvantage – but in practice it's hardly noticeable. Thanks to the 0.25% rule, the tax burden remains minimal, while you simultaneously benefit from lower costs, more exercise, and sustainable mobility.
👉 Especially when combined with salary conversion and commuter allowance, the company bike becomes a real tax-saving model on two wheels .
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