Conditions

• Beneficiaries:
  • private citizens – natural persons paying tax who own the vehicle in question (may not be combined with leasing).
  • Each spouse or partner, in the case of collective taxation.
  • The beneficiary must be at least 18 years old.
  • Residents or non-residents, whether employed or not.
• A deduction of €5,000 (100% electric vehicle or hydrogen fuel cell vehicles) or of €2,500 (plug-in hybrid electric vehicle) and of €300 (bicycle/pedelec25) are combinable for each beneficiary
• A maximum of €5,000/€2500 plus €300 may be deducted every 5 years.
• The vehicle (whether it be a bicycle, pedelec25 or an M1 vehicle) must be new (not almost new) and used for private purposes only. 
• Applicable for 100% electric vehicles or hydrogen fuel cell vehicles registered as from 1 January 2017 or for plug-in hybrid electric vehicle registered as from 1 January 2018.
• You must either file a tax return, apply for tax moderation or for a tax adjustment (Use Forms ACD 100, 163, or 164).
• Proof of payment of the invoice which must be issued in the name of the taxpayer (who must be a natural person) must accompany the declaration with the vehicle registration certificate and the certificate of conformity (COC).
• When the relevant information needed for the granting of the tax deduction for sustainable mobility does not appear on the vehicle registration certificate or the certificate of conformity, the taxpayer may ask the Société Nationale de Circulation Automobile (SNCA-national society of automobile traffic) to provide a certificate. This may be the case for a plug-in hybrid electric vehicle registered abroad.
• For the purchase of a bicycle or pedelec25, the invoice must stipulate that the purchase is for a  ‘cycle au sens du code de la route’ (i.e., a cycle within the meaning of the highway code).
• Any subsidies or contributions received by other public authorities must be deducted from the tax deduction.

=> tax deduction for eco-friendly drivers.