{"id":5705,"date":"2025-03-19T12:24:45","date_gmt":"2025-03-19T11:24:45","guid":{"rendered":"https:\/\/www.optimum-automotive.com\/?p=5705"},"modified":"2025-03-19T17:39:56","modified_gmt":"2025-03-19T16:39:56","slug":"reforme-des-aen-2025-clarifications","status":"publish","type":"post","link":"https:\/\/bu.optimum-automotive.com\/en\/aen-2025-reform-clarifications\/","title":{"rendered":"AEN 2025 reform: clarifications are here!\u00a0"},"content":{"rendered":"<p>The reform of <strong>Benefits in kind<\/strong> (NEA), published in the Journal Officiel on February 27, 2025, was clarified on March 12, 2025. Its retroactive application to 1<sup>er<\/sup> February 2025, came as a surprise to many fleet managers, prompting questions and sometimes misinterpretations.&nbsp;<\/p>\n\n\n\n<p>One crucial point had not been clarified: what does the February 1 date refer to: delivery of the vehicle? registration? assignment to the driver?\u00a0<\/p>\n\n\n\n<p>The March 12, 2025 update of the <a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/actualites-boss\/2025\/mars\/prise-en-compte-de-la-publicatio.html\" target=\"_blank\" rel=\"noreferrer noopener\">Official Social Security Bulletin (BOSS)<\/a> brings essential clarifications (and new surprises) for fleet managers.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Dates to remember for the new NEA rules\u00a0<\/strong><\/h2>\n\n\n\n<p>Visit <strong>new NEA rules apply<\/strong> company cars <strong>made available after February 1, 2025<\/strong>. This concerns :&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Integrating a new vehicle<\/strong> in the fleet.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Repurposing an existing vehicle<\/strong> to another employee after that date.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>The administration thus specifies that <strong>grant date,<\/strong> <strong>between the company and the employee, is the reference for determining the applicable scheme.<\/strong>&nbsp;<\/p>\n\n\n\n<p>For assigned vehicles <strong>before<\/strong> on February 1, 2025, the old tax system (more favorable to companies and employees) remains valid.&nbsp;&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>New NEA rates\u00a0\u00a0<\/strong><\/h2>\n\n\n\n<p>The new flat rates are now :&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Leased vehicles<\/strong> : <strong>50 %<\/strong> of the cost of rent (compared with 30 % before). With fuel reimbursement, the rate rises to <strong>67 %<\/strong> (versus 40 %).\u00a0<\/li>\n<\/ul>\n\n\n\n<p><strong>Purchased vehicles<\/strong> : <strong>15 %<\/strong> of purchase cost (compared with 9 %). For vehicles over five years old, the rate rises from <strong>6 % to 10 %<\/strong>. In the case of fuel reimbursement, rates reach <strong>20 %<\/strong> or <strong>15 % for older vehicles<\/strong>.\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"3069\" height=\"1112\" src=\"https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/Image4-1.png\" alt=\"\" class=\"wp-image-5713\" style=\"width:837px;height:auto\" srcset=\"https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/Image4-1.png 3069w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/Image4-1-300x109.png 300w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/Image4-1-1024x371.png 1024w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/Image4-1-768x278.png 768w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/Image4-1-1536x557.png 1536w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/Image4-1-2048x742.png 2048w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/Image4-1-18x7.png 18w\" sizes=\"auto, (max-width: 3069px) 100vw, 3069px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Electric vehicles: a conditional allowance<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"has-text-align-left\">Electric vehicles benefit from an increase in the<strong>allowance (revalued at 70 %)<\/strong> until <strong>December 31, 2027<\/strong>. However, this discount is reserved for <strong>eco-scored models<\/strong>. In fact, only cars that meet the environmental criteria defined by Ademe are eligible for this benefit.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Raised ceiling<\/strong> the allowance is now limited to <strong>4,582 per year<\/strong> (previously \u20ac2,000.30).\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Visit <strong>electric vehicles not eco-scored<\/strong>made available after the <strong>February 1, 2025<\/strong>, <strong>no longer benefit from this allowance<\/strong>.\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Electric recharging, financed by the company, is preserved<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Employers can always provide <strong>charging stations<\/strong> for employees <strong>no impact on NEAs<\/strong>. This exemption is extended until <strong>December 31, 2027<\/strong>.\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How to limit the impact of the NEA reform?\u00a0<\/strong><\/h2>\n\n\n\n<p>There are several strategies for optimizing fleet management in the face of the new regulations:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Compare buying and leasing<\/strong> The increase in flat rates means that we have to re-evaluate our acquisition methods to keep costs down.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Favoring eco-certified electric vehicles<\/strong> to benefit from the <strong>70 %<\/strong>it is essential to adapt the <strong>Car Policy<\/strong> by selecting vehicles that meet the criteria of the<strong>Ademe<\/strong>.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Anticipating the costs of charging stations<\/strong> : take advantage of tax exemptions in force before <strong>2027<\/strong> allows us to better control expenses related to the electrification of the fleet.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Declaring NEAs in real terms<\/strong> tax: rather than using a theoretical estimate, a declaration based on actual use optimizes taxation.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>The fleet management solution <strong>OPTIMUM<\/strong> facilitates this approach by differentiating between business and private kilometers. Thanks to a <strong>telematic box<\/strong>it automatically assigns journeys to the right category and generates <strong>tax simulations<\/strong> to choose the most advantageous method between <strong>flat-rate and actual<\/strong>.&nbsp;<br><a href=\"https:\/\/bu.optimum-automotive.com\/en\/demo\/\" target=\"_blank\" rel=\"noreferrer noopener\">Talk to us!<\/a>&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"936\" src=\"https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/stylo-1-scaled.jpg\" alt=\"\" class=\"wp-image-5714\" style=\"width:837px;height:auto\" srcset=\"https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/stylo-1-scaled.jpg 2560w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/stylo-1-300x110.jpg 300w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/stylo-1-1024x374.jpg 1024w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/stylo-1-768x281.jpg 768w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/stylo-1-1536x562.jpg 1536w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/stylo-1-2048x749.jpg 2048w, https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/stylo-1-18x7.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>In conclusion<\/strong><\/h2>\n\n\n\n<p class=\"has-text-align-left\">With this reform, it is essential to accurately monitor the <strong>vehicle allocation date<\/strong>. Any new assignment or reassignment after the <strong>February 1, 2025<\/strong> will result in the application of <strong>new NEA rates<\/strong>.&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-left\"><strong>In both cases, the use of a <\/strong><a href=\"https:\/\/bu.optimum-automotive.com\/en\/demo\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>fleet management software<\/strong><\/a> is becoming essential to optimize vehicle tracking and taxation. Anticipate these changes now to avoid any unpleasant surprises!&nbsp;<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Discover clarifications on NEA 2025 reform: rules, revised rates, and strategies to optimize fleet management.<\/p>","protected":false},"author":4,"featured_media":5708,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","_uag_custom_page_level_css":"","footnotes":""},"categories":[17],"tags":[],"class_list":["post-5705","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-electrification-des-flottes"],"uagb_featured_image_src":{"full":["https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/vignette-aen.png",900,421,false],"thumbnail":["https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/vignette-aen-150x150.png",150,150,true],"medium":["https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/vignette-aen-300x140.png",300,140,true],"medium_large":["https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/vignette-aen-768x359.png",768,359,true],"large":["https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/vignette-aen.png",900,421,false],"1536x1536":["https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/vignette-aen.png",900,421,false],"2048x2048":["https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/vignette-aen.png",900,421,false],"trp-custom-language-flag":["https:\/\/bu.optimum-automotive.com\/wp-content\/uploads\/2025\/03\/vignette-aen-18x8.png",18,8,true]},"uagb_author_info":{"display_name":"m.rochard@optimum-automotive.com","author_link":"https:\/\/bu.optimum-automotive.com\/en\/author\/m-rochardoptimum-automotive-com\/"},"uagb_comment_info":0,"uagb_excerpt":"D\u00e9couvrez les clarifications sur la r\u00e9forme des AEN 2025 : r\u00e8gles, taux r\u00e9vis\u00e9s, et strat\u00e9gies pour optimiser la gestion de flotte.","_links":{"self":[{"href":"https:\/\/bu.optimum-automotive.com\/en\/wp-json\/wp\/v2\/posts\/5705","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bu.optimum-automotive.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bu.optimum-automotive.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bu.optimum-automotive.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bu.optimum-automotive.com\/en\/wp-json\/wp\/v2\/comments?post=5705"}],"version-history":[{"count":5,"href":"https:\/\/bu.optimum-automotive.com\/en\/wp-json\/wp\/v2\/posts\/5705\/revisions"}],"predecessor-version":[{"id":5719,"href":"https:\/\/bu.optimum-automotive.com\/en\/wp-json\/wp\/v2\/posts\/5705\/revisions\/5719"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bu.optimum-automotive.com\/en\/wp-json\/wp\/v2\/media\/5708"}],"wp:attachment":[{"href":"https:\/\/bu.optimum-automotive.com\/en\/wp-json\/wp\/v2\/media?parent=5705"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bu.optimum-automotive.com\/en\/wp-json\/wp\/v2\/categories?post=5705"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bu.optimum-automotive.com\/en\/wp-json\/wp\/v2\/tags?post=5705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}