The forfait mobilités durables for a private employer: what it covers, what it does not

The forfait mobilités durables (the French sustainable-mobility allowance) is often presented as the way to fund a company bike fleet. It is not. It is an optional, capped payment that you make to an employee who incurs costs with their own cycle, or with a mobility service they pay for themselves. This page sets out the legal basis, the amounts applicable as at 26 July 2026, the real mechanics of combining it with a transport season ticket, the formalities for setting it up, and the limit that decides everything: what the forfait does not cover. Page up to date as at 26 July 2026, next review scheduled for 15 January 2027, or on publication of the loi de finances pour 2027 (the French annual budget act) if that comes first.

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The key points on this page

The forfait mobilités durables remains optional for a private-law employer: article L. 3261-3-1 of the code du travail (the French Labour Code) provides that the employer may cover all or part of the costs incurred by its employees. It compensates an employee who incurs costs with their own cycle; a fleet made available by the company gives rise to no entitlement to the forfait. The exemption cap is 600 euros per year and per employee, of which no more than 300 euros may relate to fuel. The 900 euros is not added to it: it is the floor of the cap that applies where the forfait is combined with the employer's contribution to public-transport season tickets, a cap that is assessed after deduction of that contribution. Finally, before you pay, you have to collect from the employee, for each calendar year, either proof of payment or an attestation sur l'honneur (a signed self-declaration) of actual use.

These are the amounts in force as at 26 July 2026. The exemption of the optional element of the season-ticket contribution applies, as the law stands, only to 2026 income: nothing is written for 2027. This page is up to date as at 26 July 2026 and its next review is scheduled for 15 January 2027, or on publication of the loi de finances pour 2027 if that comes first. This summary was added on 5 August 2026; the substance of the page has not changed since 26 July 2026.

Legal basis

What the text allows, and what it does not require

The forfait mobilités durables rests on article L. 3261-3-1 of the code du travail, which provides that the employer may cover all or part of the costs incurred by its employees for travel between their usual residence and their place of work. That article was created by article 82 of loi n° 2019-1428 du 24 décembre 2019 d'orientation des mobilités (the French mobility framework act). The version in force since 1 January 2022, the one that binds you today, results from article 119 of loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021. The verb the legislature chose is “peut” (may), and that nuance governs everything else in the scheme.

Only private-law employers have the choice. The ministry responsible for transport states that the forfait is compulsory in the fonction publique d'État and in the fonction publique hospitalière (the French central-government and public-hospital civil services), and that it is subject to a resolution in the fonction publique territoriale (the local-government civil service), for amounts of 100, 200 or 300 euros depending on whether the official makes 30 to 59 days, 60 to 99 days, or 100 days or more of eligible journeys. If you read that the scheme is “purely optional”, the wording is inaccurate, because public employers are employers too. For a company, on the other hand, nothing obliges you to pay anything at all.

An obligation does exist nonetheless, and it bears on the discussion, not on the payment. In companies that have a délégué syndical (a trade-union representative) within the meaning of article L. 2143-3 of the code du travail and that employ at least fifty employees on a single site, measures to improve employees' mobility between their usual residence and their place of work fall within the scope of mandatory negotiation, pursuant to 8° of article L. 2242-17 of the same code. Negotiating does not mean concluding, and concluding does not mean paying a forfait: other mobility measures can satisfy that obligation.

Amounts applicable as at 26 July 2026

Five figures, and the basis on which each is calculated

600 euros per year: Exemption cap per employee and per calendar year. This cap is shared between the forfait mobilités durables and the reimbursement of the costs of fuel or of powering an electric, plug-in hybrid or hydrogen vehicle.Article 81, 19° ter, b of the code général des impôts (the French General Tax Code), version in force as at 26 July 2026
300 euros at most: The share of those 600 euros that may relate to fuel. The sub-cap is set off inside the overall cap; it is not added to it.Article 81, 19° ter, b of the CGI, and BOFiP (the French tax administration's official doctrine bulletin) BOI-RSA-CHAMP-20-30-10-20 published on 7 April 2026
900 euros at least: Floor of the cap that applies where the forfait is combined with the employer's contribution to public-transport season tickets. The cap is raised where the exempt amount of the tickets exceeds 900 euros.Article 81, 19° ter, b, last alinéa (sub-paragraph), of the code général des impôts, version in force as at 26 July 2026, and BOFiP BOI-RSA-CHAMP-20-30-10-20, paragraph 397, published on 7 April 2026
50 per cent of the ticket cost: Compulsory employer contribution to the public-transport season ticket, calculated on the cost of that ticket to the employee. It is owed independently of the forfait mobilités durables.Article R. 3261-1 of the code du travail
0 euros: The amount of forfait mobilités durables to which a bike made available by the company gives entitlement. The forfait compensates costs incurred by the employee with their personal cycle.Ministères chargés de la transition écologique et des transports (the ministries responsible for ecological transition and for transport), page updated on 27 March 2026

How the combined cap works

Why 900 euros is not a guaranteed envelope

The 900 euro figure gets quoted as if every employee were entitled to that much on top. They are not. Where the forfait is combined with the employer's contribution to public-transport season tickets, the exemption arising from the two forms of cover may not exceed the higher of the following two amounts: 900 euros, or the exempt amount of the season-ticket contribution, including both the compulsory element and the exempt optional element. The cap is then assessed after deduction of what you already cover in respect of the season ticket. The more you fund the season ticket, the less room is left to exempt the forfait.

Here is that rule applied to figures, which you can redo with your own amounts. An employee receives a forfait mobilités durables of 350 euros and also benefits from an exempt season-ticket contribution of 570 euros. The forfait is then exempt only up to 330 euros, that is 900 less 570. The remaining 20 euros do not benefit from the exemption and follow the ordinary treatment of an element of remuneration. The rule that governs this calculation appears in the last alinéa of b of 19° ter of article 81 of the code général des impôts and in paragraph 397 of BOI-RSA-CHAMP-20-30-10-20. Remember the mechanics rather than the figure: this is a cap shared by the two forms of cover, and not the addition of two separate caps.

On the social security side, there is no standalone cap. Article L. 136-1-1, III, 4°, e of the code de la sécurité sociale (the French Social Security Code) keeps the benefit arising from cover of the costs referred to in article L. 3261-3-1 of the code du travail outside the base of the contribution sociale généralisée (the French CSG levy on income), within the limits set out in point (b) of article 81, 19° ter of the code général des impôts. That cross-reference explains why you must reason on the tax caps of 600 and 900 euros, and why the phrase “exempt from charges” is never enough on its own.

The decisive distinction

The employee's own bike or a fleet made available by the company

Both routes look identical from the outside, an employee cycling to work, but they fall under two different regimes. The forfait mobilités durables compensates an employee who incurs costs with their own cycle. A fleet made available by the company, whether purchased or leased, gives rise to no entitlement to the forfait. Confusing the two is the most frequent error on this subject, and the most expensive in the event of an inspection.

Criterion	Forfait mobilités durables	Fleet made available by the employer
Who has the bike	The employee. The text refers to their own cycle or their own cycle à pédalage assisté (pedal-assist cycle).	The company, or the financing institution where the fleet is the subject of a rental or crédit-bail (French finance lease) contract.
Nature of the transaction	A payment by the employer, which covers costs incurred by the employee.	The making available of an asset, with no payment to the employee.
Legal basis	Article L. 3261-3-1 of the code du travail, exemption at b of 19° ter of article 81 of the CGI.	No text defines the vélo de fonction (company bike). The CGI, its doctrine and computation aid sheet no. 2079-VLO-FC-SD, 2026 edition, speak of making a bike fleet available.
Gives entitlement to the forfait	Yes, subject to the annual evidence of actual use.	No. The ministry responsible for transport states that vélos et véhicules de fonction (company bikes and company vehicles) are not eligible as things stand.
Applicable cap	600 euros per year and per employee, of which no more than 300 euros of fuel, and 900 euros at least where combined with a season ticket.	Not applicable, there being no payment to the employee to exempt.
Its own tax lever	None beyond the exemption of the payment itself.	Corporation-tax reduction under article 220 undecies A of the CGI, whose exact formula and caveats are set out below.
Social security treatment	Exclusion from the base within the limits set out in point (b) of article 81, 19° ter of the CGI, pursuant to article L. 136-1-1, III, 4°, e of the code de la sécurité sociale.	The avantage en nature regime (benefit in kind under French payroll rules), to be settled with your accountant. We publish no social security doctrine reference that we have not read in the primary source.

Sources: article L. 3261-3-1 of the code du travail; article 81, 19° ter of the code général des impôts, whose 900 euro cap on combining it with the season ticket appears in the last alinéa of b, version in force as at 26 July 2026; article L. 136-1-1, III, 4°, e of the code de la sécurité sociale; article 220 undecies A of the code général des impôts and computation aid sheet no. 2079-VLO-FC-SD, 2026 edition, published on impots.gouv.fr; page “Le soutien des employeurs aux mobilités durables” of the Ministères chargés de la transition écologique et des transports, updated on 27 March 2026. The case of an employee who has a fleet bike and who separately pays for another eligible mode is settled by none of the texts we have been able to consult: have it confirmed before opening up that entitlement.

Employer formalities

Setting the forfait up in a private-law company

Choose the legal instrument

Article L. 3261-4 of the code du travail sets the hierarchy. An accord d'entreprise (a company-level collective agreement) or an accord interentreprises (an inter-company agreement) in the first place, failing that an accord de branche, and failing that a décision unilatérale de l'employeur (a unilateral employer decision) taken after consultation of the comité social et économique (the works council) where one exists. A décision unilatérale taken without that consultation is an avoidable procedural defect.

Define the modes covered and the amounts

Eligible modes are the personal cycle and the personal cycle à pédalage assisté, engins de déplacement personnels motorisés (powered personal mobility devices), covoiturage (carpooling) as driver or as passenger, public-transport tickets other than the season tickets covered by article L. 3261-2, and the shared mobility services defined in article R. 3261-13-1 of the code du travail in its version in force since 19 November 2021, resulting from article 12 of décret n° 2021-1491 du 17 novembre 2021.

Comply with equal treatment

Article R. 3261-13-2 of the code du travail requires the forfait to be available, on the same terms, to all employees who meet the conditions. A scheme reserved for one category without objective justification weakens the exemption itself, and not only the mobility policy.

Collect the supporting evidence every year

Payment is conditional on the mode of transport actually being used in accordance with its purpose. That use is deemed established if you obtain from the employee, for each calendar year, either proof of payment or an attestation sur l'honneur as to the actual use of an eligible mode. The same article R. 3261-13-2, created by article 1 of décret n° 2020-541 du 9 mai 2020, lays down the principle.

Handle the payment in payroll and in reporting

The social security exemption operates within the limits set out in point (b) of article 81, 19° ter of the code général des impôts, and the forfait must be identified as such in your déclaration sociale nominative (the French monthly payroll return). We deliberately publish no reporting-code number: the documentation sheet we have been able to consult carries an update of 16 December 2020 and we have not cross-checked it against the technical specification applicable to the 2026 year. Your payroll provider applies the technical specification in force.

Schedule a review of the scheme

The exemption of the optional element of the season-ticket contribution applies, as the law stands, only to 2026 income. Diarise a review of your mobility policy for when the next loi de finances is published, and not for the end of your financial year.

In force, extended, expired

Three states of the law that a finance director does not confuse

What is in force as at 26 July 2026: the caps of 600 euros per year and per employee, of which no more than 300 euros of fuel, and of 900 euros at least where combined with the season-ticket contribution. They appear at b of 19° ter of article 81 of the code général des impôts, in its version applicable since 1 July 2026. That version date reflects no reform: it results from article 2 of décret n° 2026-562 du 29 juin 2026, a codification text. The amounts have been unchanged since article 7 of loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024, applicable from the taxation of 2025 income.

What is settled for one year only: the exemption of the optional element of the transport season-ticket contribution, beyond the compulsory floor of 50 per cent of the ticket cost, up to a further 25 per cent of the price of the tickets, as it results from III of article 2 of loi n° 2022-1157 du 16 août 2022. Article 68 of loi n° 2026-103 du 19 février 2026 de finances pour 2026 did no more than substitute the year 2026 for the year 2025 in that text. Nothing is written for 2027. If you are building a mobility policy over three years, this point belongs to your assumptions, not to your certainties.

What has expired: the enhanced regime applicable to the income of the years 2022 to 2024, namely 700 euros per year of which 400 euros of fuel, amounts raised to 900 euros of which 600 euros in the overseas territories governed by article 73 of the Constitution for the whole duration of that regime, together with the 800 euro cap that applied, under that regime, where the forfait was combined with a season ticket. That regime was introduced by article 2 of loi n° 2022-1157 du 16 août 2022 for the income of 2022 and 2023, then extended by one year by article 29 of loi n° 2023-1322 du 29 décembre 2023 for the income of 2024. Pages still showing 700 or 800 euros are out of date, some of them public pages: a government web address is no guarantee that the page has been kept up to date. Always check the update date before repeating an amount.

A word, finally, on the lever specific to fleets, because a false formula circulates widely about it. The corporation-tax reduction under article 220 undecies A of the code général des impôts is not equal to 25 per cent of the costs incurred. It is equal to the costs generated by making the fleet available free of charge, those costs being taken into account up to 25 per cent of the purchase or rental price of that fleet. Since the doctrine update of 8 January 2025, that limit is assessed per purchase or rental, and not per financial year. Any unused excess reduction is neither refundable nor capable of being carried forward to later financial years.

There are two caveats to this scheme, and we state them rather than pass over them. First, the cut-off date written into the text is 31 December 2027 as the law stood at 26 July 2026: no extension can be presented as settled, and no early repeal as ruled out. Second, the statute itself makes the tax reduction conditional, where the fleet is rented, on a contract taken out for a minimum term of three years, at the second alinéa of I of article 220 undecies A. The doctrine adds that this contract must be taken out with a rental company, and makes no mention of crédit-bail. We therefore do not present the eligibility of a crédit-bail as settled: this point is secured by way of a rescrit (a binding advance ruling from the French tax authorities), on the basis of article L. 80 B of the livre des procédures fiscales (the French Book of Tax Procedures).

What Wander Fleet's role is, and what it is not

Wander SAS operates Wander Fleet and acts as a business introducer for Île-de-France companies that equip their teams with electric cargo bikes. The financing is provided by a crédit-bail company, separate from Wander, chosen by you from the institutions we point you to. Wander presents the file to those institutions without being a party to the financing. Wander grants no financing, is neither a credit institution nor a financing company, is not a banking and payment services intermediary, is not registered with ORIAS (the French register of insurance, banking and finance intermediaries) and gives no credit advice. Our involvement is that of the simple indicateur, the mere signposting role, referred to in 2° of article R. 519-2 of the code monétaire et financier (the French Monetary and Financial Code). Acceptance of the file, the term, the amount of the rental, the security required and the end-of-contract terms are matters exclusively for the financing institution.

On the forfait mobilités durables, we do not draft your accord d'entreprise or your décision unilatérale, we do not run your payroll and we do not secure your social security treatment. What we bring sits upstream: the usage study, the choice of machines, the sizing of the fleet in the light of your rounds and your sites, the introduction to one or more financing institutions, and the introduction to a third-party maintenance workshop. Maintenance is never carried out by Wander.

This information is given by way of general information and is stated as at 26 July 2026. It constitutes neither legal advice, nor tax advice, nor social security advice. Every amount must be rechecked at the date of your decision with your accountant or your adviser. This page is up to date as at 26 July 2026 and its next review is scheduled for 15 January 2027, or on publication of the loi de finances pour 2027 if that comes first.

Frequently asked questions

Is the forfait mobilités durables compulsory for a private company?

No. Article L. 3261-3-1 of the code du travail provides that the employer may cover all or part of the costs incurred by its employees: payment remains optional in the private sector. A separate obligation does exist, however, and it bears on negotiation. In companies that have a délégué syndical within the meaning of article L. 2143-3 and that employ at least fifty employees on a single site, home-to-work mobility falls within the scope of mandatory negotiation pursuant to 8° of article L. 2242-17. The position differs in the public sector, where the forfait is compulsory in the fonction publique d'État and the fonction publique hospitalière, and subject to a resolution in the fonction publique territoriale.

Can I pay the forfait to an employee who uses a bike from the company fleet?

No, not in respect of that bike. The forfait covers costs incurred by the employee, and the ministry responsible for transport states, on its page updated on 27 March 2026, that vélos et véhicules de fonction are not eligible as things stand. A bike that you make available is not a personal cycle and gives rise to no costs incurred by the employee for that mode. The position of an employee who has a fleet bike and who separately pays for another eligible mode is settled by none of the texts we have been able to consult: have it confirmed by your adviser before opening up that entitlement.

Do the 600 euros and the 900 euros add up?

No. The 600 euros is the exemption cap for the forfait per employee and per calendar year, a cap shared with the reimbursement of the costs of fuel or of electricity for an electric vehicle, of which no more than 300 euros may relate to fuel. The 900 euros is not added to it: it is the floor of the cap that applies where the forfait is combined with the employer's contribution to public-transport season tickets. That cap is raised where the exempt amount of the season-ticket contribution, including both the compulsory element and the exempt optional element, exceeds 900 euros. It is assessed after deduction of the season-ticket contribution. The rule appears in the last alinéa of b of 19° ter of article 81 of the code général des impôts and in paragraph 397 of BOI-RSA-CHAMP-20-30-10-20.

What supporting evidence must we keep?

Article R. 3261-13-2 of the code du travail makes payment conditional on the mode of transport actually being used in accordance with its purpose. That use is deemed established if you obtain from the employee, for each calendar year, either proof of payment or an attestation sur l'honneur as to the actual use of an eligible mode. The same article requires the forfait to be available on the same terms to all employees who meet the conditions. In practice, the annual collection campaign and its audit trail are what an inspector looks at first, even before the amount paid.

Does the forfait mobilités durables fund a cargo bike fleet?

No, and this is the most widespread confusion on the subject. The forfait compensates an employee; it does not fund a company asset. The lever specific to a fleet is a different one: the corporation-tax reduction under article 220 undecies A of the code général des impôts is equal to the costs generated by making the fleet available free of charge, those costs being taken into account up to 25 per cent of the purchase or rental price of that fleet. Since the doctrine of 8 January 2025, that limit is assessed per purchase or rental. The statutory condition of a minimum three-year rental term, set out in the second alinéa of I of article 220 undecies A, and the doctrine, which refers to a contract taken out with a rental company, make no mention of crédit-bail, whose eligibility remains to be secured by way of a rescrit.

Can Wander give us a monthly rental figure?

No. Wander is not registered with ORIAS and its involvement is limited to the role of the simple indicateur referred to in 2° of article R. 519-2 of the code monétaire et financier: we point you to institutions and we present your file to them, we neither build nor pass on financial terms. What we produce is a usage and equipment study, that is to say the choice of machines and the sizing of the fleet in the light of your rounds and your sites. The amount of the rental, the term, the security required and the end-of-contract terms are given to you directly by the crédit-bail company you select, subject to its acceptance of the file.

Could these amounts change before our next financial year?

Yes, and two signals are already visible. Légifrance shows a version end date of 1 January 2029 for article 81 of the code général des impôts, which carries the limits of 600 and 900 euros, without the content of the scheduled amendment being ascertainable today. In addition, the exemption of the optional element of the season-ticket contribution applies only to 2026 income, article 68 of the loi de finances pour 2026 having simply substituted one year for the previous one. Finally, the cut-off date for the tax reduction under article 220 undecies A is 31 December 2027 as the text stands. We review this page at each loi de finances.

Sources

Where these figures come from

Every item of data is tied to its source and to the date on which we checked it. The texts change: if you spot a discrepancy, write to us and we will correct it.

Légifrance, article L. 3261-3-1 du code du travail Legal basis of the forfait mobilités durables and list of eligible modes. Created by article 82 of loi n° 2019-1428 du 24 décembre 2019 d'orientation des mobilités, as worded following article 119 of loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021. www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042913106 Version in force since 1 January 2022, accessed on 26 July 2026
Légifrance, article 81, 19° ter du code général des impôts Overall exemption cap of 600 euros per year and per employee, of which no more than 300 euros for fuel costs, at b; cap on combining it with the season-ticket contribution in the last alinéa of b, equal to the higher of 900 euros per year and the amount of the benefit referred to at a. Wording resulting from article 2 of décret n° 2026-562 du 29 juin 2026, a codification text. www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047622458 Version in force from 1 July 2026 to 1 January 2029, accessed on 26 July 2026
BOFiP, BOI-RSA-CHAMP-20-30-10-20, paragraphs 360, 391 and 397 Eligible modes and the nature of the flat-rate allowance at paragraph 391; assessment of the caps per calendar year and per person at paragraph 360 and per calendar year and per beneficiary at paragraph 397; mechanics of the cap on combining it with the season-ticket contribution at paragraph 397. bofip.impots.gouv.fr/bofip/5601-PGP.html/identifiant=BOI-RSA-C Document published on 7 April 2026, accessed on 26 July 2026
Ministères chargés de la transition écologique et des transports, page “Le soutien des employeurs aux mobilités durables” Express exclusion of vélos et véhicules de fonction from the scope of the forfait, the fact that the scheme is optional in the private sector, and the regime specific to the fonction publique d'État, hospitalière and territoriale, with amounts of 100, 200 and 300 euros depending on the number of days of eligible journeys. www.ecologie.gouv.fr/politiques-publiques/soutien-employeurs-a Page updated on 27 March 2026, accessed on 26 July 2026
Légifrance, article R. 3261-13-1 du code du travail Shared mobility services eligible for the forfait: hire or self-service provision of cycles and non-combustion devices, and car-sharing services using low-emission vehicles. Wording resulting from article 12 of décret n° 2021-1491 du 17 novembre 2021. www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044338432 Version in force since 19 November 2021, accessed on 26 July 2026
Légifrance, article R. 3261-13-2 du code du travail Equal treatment of all employees who meet the conditions, form of the flat-rate allowance, payment conditional on the mode of transport actually being used, and presumption of compliant use where the employer collects, for each calendar year, either proof of payment or an attestation sur l'honneur. Created by article 1 of décret n° 2020-541 du 9 mai 2020. www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041863015 Version in force since 11 May 2020, accessed on 26 July 2026
Légifrance, article L. 3261-4 du code du travail Hierarchy of the instruments for setting the forfait up: accord d'entreprise or accord interentreprises, failing that an accord de branche, failing that a décision unilatérale de l'employeur after consultation of the comité social et économique where one exists. www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000039785077 Accessed on 26 July 2026
Légifrance, article L. 2242-17 du code du travail Inclusion of measures to improve home-to-work mobility within the scope of mandatory negotiation, at 8°, for the companies referred to in article L. 2143-3 that employ at least fifty employees on a single site. www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000039785096/ Version in force since 31 March 2022, accessed on 26 July 2026
Légifrance, article R. 3261-1 du code du travail The employer's compulsory contribution to public-transport season tickets provided for in article L. 3261-2, equal to 50 per cent of the cost of those tickets to the employee. www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020080272 Accessed on 26 July 2026
Légifrance, article L. 136-1-1 du code de la sécurité sociale Exclusion from the base of the contribution sociale généralisée, at III, 4°, e, of the benefit arising from cover of the costs referred to in article L. 3261-3-1 of the code du travail, within the limits set out in point (b) of article 81, 19° ter of the code général des impôts. www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048683400 Version in force since 31 December 2025, accessed on 26 July 2026
Légifrance, article 2 de la loi n° 2022-1157 du 16 août 2022 de finances rectificative pour 2022 Enhanced regime at I: overall cap of 700 euros, of which no more than 400 euros for fuel costs, for the taxation of the income of 2022 and 2023, raised by way of exception to 900 euros of which 600 euros in the overseas territories governed by article 73 of the Constitution. Exemption at III of the part of the season-ticket contribution exceeding the statutory obligation, up to 25 per cent of the price of those tickets. www.legifrance.gouv.fr/eli/loi/2022/8/16/2022-1157/jo/article_ Accessed on 26 July 2026
Légifrance, article 68 de la loi n° 2026-103 du 19 février 2026 de finances pour 2026 Substitution of the year 2026 for the year 2025 at III of article 2 of loi n° 2022-1157 du 16 août 2022: the exemption of the optional element of the season-ticket contribution, up to a further 25 per cent of the price of the tickets, applies only to the income of 2026, no provision having been written for 2027. www.legifrance.gouv.fr/eli/loi/2026/2/19/2026-103/jo/article_6 Accessed on 26 July 2026
BOFiP, actualité ACTU-2024-00052 History of the enhanced regime: 700 euros of which 400 euros of fuel for the income of 2022 and 2023 pursuant to loi n° 2022-1157 du 16 août 2022, extended by one year by article 29 of loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 for the income of 2024, the overseas amounts of 900 euros of which 600 euros applying from the income of 2022 onwards, then a return to 600, 300 and 900 euros by article 7 of the same act from the taxation of the income of 2025. bofip.impots.gouv.fr/bofip/14162-PGP.html/ACTU-2024-00052 News item of 25 April 2024, accessed on 26 July 2026
Légifrance, article 220 undecies A du code général des impôts Corporation-tax reduction in respect of making a bike fleet available free of charge, costs taken into account up to 25 per cent of the purchase or rental price of the fleet; statutory condition, at the second alinéa of I, of a rental contract taken out for a minimum term of three years where the fleet is rented; costs generated up to 31 December 2027; excess neither refundable nor capable of being carried forward. www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844010 Version in force since 31 December 2023, accessed on 26 July 2026
BOFiP, BOI-IS-RICI-20-30 Doctrine on the tax reduction under article 220 undecies A, commented on by the BOFiP news item of the same day “IS - Nouvelles modalités de détermination de la réduction d'impôt pour mise à disposition d'une flotte de vélos”: the 25 per cent limit assessed per purchase or rental and not per financial year at paragraph 60, the requirement of a contract taken out with a rental company at paragraph 50, with no mention of crédit-bail. bofip.impots.gouv.fr/bofip/10630-PGP.html/identifiant=BOI-IS-R Document published on 8 January 2025, accessed on 26 July 2026
impots.gouv.fr, fiche d'aide au calcul n° 2079-VLO-FC-SD Computation aid sheet for the tax reduction for making a bike fleet available, provided to companies and not filed with the administration; the reduction is declared on form no. 2069-RCI-SD. The administrative wording confirms the notion of making a bike fleet available, in the absence of any statutory definition of the vélo de fonction. www.impots.gouv.fr/formulaire/2079-vlo-fc-sd/fiche-daide-au-ca 2026 edition, accessed on 26 July 2026
Légifrance, article R. 519-2 du code monétaire et financier Persons who are not subject to the obligations applicable to banking and payment services intermediaries. 2° covers a person whose role is limited to pointing an interested person to a credit institution or a financing company, without handing over documents other than promotional material made available by that institution, or to passing on the contact details of the interested person. www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000039324601 Version in force from 31 October 2019 to 20 November 2026, accessed on 26 July 2026

Have your usage studied and a cargo bike fleet sized

Tell us about your rounds, your sites and your loads. We send you a usage and equipment study: a machine configuration and a fleet sizing. We then point you to crédit-bail companies and present your file to them, without being a party to the financing. The financial terms, including any rental amount, are given to you directly by the financing institution you select: Wander neither sets them nor passes them on. Our study constitutes neither an offer, nor a proposal, nor a promise of financing: the terms are set by the financing institution, subject to acceptance of the file. The forfait mobilités durables, for its part, remains a scheme that you put in place with your own advisers, and we play no part either in drafting it or in its payroll treatment.

Request a study

Wander SAS acts as a business introducer and service partner. The financing is provided by a crédit-bail company, what the market calls leasing, separate from Wander: Wander is not the finance provider, is not a party to the financing contract, collects no funds and provides no banking or payment services intermediation.