The last year for the 120% tax discount rate for cycling investments

Employers who invest in cycles and cycling infrastructure will still be able to deduct these expenses for 120% in 2019. This applies not only to the purchase of cycles and accessories for staff, but also to the cost of cycle parking and infrastructure like shower units, changing rooms, cycle-repair areas and material. 
The tax discount rate applies to all types of cycles: the ordinary cycle, the e-bike, the speed Pedelec, or the freight bicycle.
The increased discount will be abolished from 1 January 2020 and from then on only the normal discount of 100% will apply. The cancellation of the increased discount only applies to corporate income tax. The 120% tax discount will continue to apply in the case of personal income tax.
Do you wish to update the cycling facilities in your company? Convince your employer to get it done in 2019!
Source: Law of 30 July 2018 laying down various provisions about income tax (1), B.S. 10 August 2018.
More info.
Bike to Work is the cycling motivational programme of the Fietsersbond