Netherlands: CO2 reduction from work-related mobility of persons was estabilished

The Environmental Planning Act, will come into effect on 1 January 2024.
It includes the reporting obligation for work-related mobility of persons, which is plan of the country’s agreement to reduce CO2 emissions.
As of 1 January 2024, organisations with 100 or more employees, who offer them a mobility facility (a financial allowance, reimbursement for public transport, or vehicle), are obliged to report on the business traffic and commuting. Employers with less than 100 employees can report voluntarily.

The Environment and Planning Act was adopted to comply with theParis Climate Agreement signed in 2019 and the Dutch climate policy which aims to reduce CO2 emissions, including in its work-related travel CO2 emissions.

The Ministry of Infrastructure and Water Management determined a cap on CO2 emissions that must be complied with. To monitor its compliance, data submitted by businesses will be collected and analyzed. The first evaluation will be held mid-2026. In case the total CO2 emissions from work-related travel have not remained under the established limit, the Decree will include a maximum CO2 emission per kilometer per passenger, which would be mandatory for all employers.

Employers with the obligation to report, will have to send annual number of kilometers travelled by all employees from 1 January 2024. The submission would be due by 1 July of the year following the reference year, distinguishing between the use of a car, motorbike, moped/scooter, bicycle, and public transport. Furthermore, if applicable, the distance travelled must be divided or subdivided by fuel type.