7° bis : Tax reduction for providing a fleet of bicycles

I. – Companies subject to corporation tax may benefit from a tax reduction equal to the costs generated until 31 December 2024 by providing their employees, free of charge, with a fleet of bicycles for commuting to and from work, up to a limit of 25% of the purchase or rental price of said fleet of bicycles. When the fleet of bicycles is leased by the company, the benefit of…