Company Bicycle in the Netherlands: Tax Rules for Sole Proprietors and Private Limited Companies (BV)
Cycling is an increasingly popular commuting option in the Netherlands — not only for sustainability and health reasons, but also due to the fiscal advantages. Whether you’re a sole proprietor (eenmanszaak) or a director-major shareholder (DGA) of a private limited company (BV), the Dutch tax system offers various benefits when using a company bicycle.This article outlines the key Dutch tax rules, including the €130 VAT deduction limit for private use, the 7% income tax addition (bijtelling), and the differences between how sole proprietors and BVs are treated.