In order to increase the incentive for companies to increasingly offer their employees electric bicycles (e-bikes or self-balancing scooters) and normal bicycles, input tax deduction for business use will also be possible for them from 2020.

No benefits in kind, no sales tax

Even those who also use the electric bikes privately from 2020 onwards do not have to pay sales tax for their own use, as is usual, and no benefits in kind either. The ordinance required for this is ready for signature by the finance minister.