AEN 2025 reform: clarifications are here!
The reform of Benefits in kind (NEA), published in the Journal Officiel on February 27, 2025, was clarified on March 12, 2025. Its retroactive application to 1er February 2025, came as a surprise to many fleet managers, prompting questions and sometimes misinterpretations.
One crucial point had not been clarified: what does the February 1 date refer to: delivery of the vehicle? registration? assignment to the driver?
The March 12, 2025 update of the Official Social Security Bulletin (BOSS) brings essential clarifications (and new surprises) for fleet managers.
Dates to remember for the new NEA rules
Visit new NEA rules apply company cars made available after February 1, 2025. This concerns :
- Integrating a new vehicle in the fleet.
- Repurposing an existing vehicle to another employee after that date.
The administration thus specifies that grant date, between the company and the employee, is the reference for determining the applicable scheme.
For assigned vehicles before on February 1, 2025, the old tax system (more favorable to companies and employees) remains valid.
New NEA rates
The new flat rates are now :
- Leased vehicles : 50 % of the cost of rent (compared with 30 % before). With fuel reimbursement, the rate rises to 67 % (versus 40 %).
Purchased vehicles : 15 % of purchase cost (compared with 9 %). For vehicles over five years old, the rate rises from 6 % to 10 %. In the case of fuel reimbursement, rates reach 20 % or 15 % for older vehicles.
Electric vehicles: a conditional allowance
Electric vehicles benefit from an increase in theallowance (revalued at 70 %) until December 31, 2027. However, this discount is reserved for eco-scored models. In fact, only cars that meet the environmental criteria defined by Ademe are eligible for this benefit.
- Raised ceiling the allowance is now limited to 4,582 per year (previously €2,000.30).
Visit electric vehicles not eco-scoredmade available after the February 1, 2025, no longer benefit from this allowance.
Electric recharging, financed by the company, is preserved
Employers can always provide charging stations for employees no impact on NEAs. This exemption is extended until December 31, 2027.
How to limit the impact of the NEA reform?
There are several strategies for optimizing fleet management in the face of the new regulations:
- Compare buying and leasing The increase in flat rates means that we have to re-evaluate our acquisition methods to keep costs down.
- Favoring eco-certified electric vehicles to benefit from the 70 %it is essential to adapt the Car Policy by selecting vehicles that meet the criteria of theAdeme.
- Anticipating the costs of charging stations : take advantage of tax exemptions in force before 2027 allows us to better control expenses related to the electrification of the fleet.
- Declaring NEAs in real terms tax: rather than using a theoretical estimate, a declaration based on actual use optimizes taxation.
The fleet management solution OPTIMUM facilitates this approach by differentiating between business and private kilometers. Thanks to a telematic boxit automatically assigns journeys to the right category and generates tax simulations to choose the most advantageous method between flat-rate and actual.
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In conclusion
With this reform, it is essential to accurately monitor the vehicle allocation date. Any new assignment or reassignment after the February 1, 2025 will result in the application of new NEA rates.
In both cases, the use of a fleet management software is becoming essential to optimize vehicle tracking and taxation. Anticipate these changes now to avoid any unpleasant surprises!