fietsplan

Fietsplan, also written as fietsplan or fietsenplan, is a term used in the Netherlands and in some Dutch-speaking contexts for a workplace program that facilitates the acquisition of a bicycle for commuting and personal use. The plan is designed to promote cycling as a sustainable and healthy alternative to car travel by providing a tax-advantaged or payroll-based path to ownership or use of a bicycle through the employer.

In practice, a fietsplan is offered by an employer to employees. The employee selects a bicycle (and often related accessories) from an approved catalog, and the cost is paid through payroll arrangements such as salary sacrifice, installments, or a temporary benefit in kind. Depending on the arrangement, the employee may become the owner of the bicycle after meeting payment terms, or the bicycle may be leased with an option to buy at the end of the term. Plans typically include limitations on the value of the bicycle and may require a minimum employment period.

The fiscal and regulatory framework around fietsplannen varies by country and over time, but it generally aims to provide tax-efficient incentives for employees to choose cycling. Employers bear administrative responsibilities for administering the plan, managing catalogs, and handling payments. The plans are a component of broader mobility or sustainability strategies within organizations.

Benefits of fietsplannen include reduced commuting costs for employees, lower car traffic and emissions, and potential health advantages from increased physical activity. Limitations can include limited availability to employees of participating employers, restrictions on bicycle models or accessories, and changes in tax rules that affect plan value. Distinctions exist between a fietsplan and other arrangements such as a company bike (fiets van de zaak) or leasefiets programs.