Wetsvoorstel tot wijziging van het Wetboek van de inkomstenbelastingen 1992, wat de terbeschikkingstelling van een bedrijfsfiets betreft.

This bill proposes changes to the Income Tax Code regarding the provision of company bicycles. It aims to clarify tax rules for employers and employees when a company bicycle is made available for use. This measure will affect employers who offer bicycles to their staff and employees who receive them. It could lead to tax benefits or changes in how the benefit is reported.