France's 2025 company-car benefits reform: records and blockchain

Archive article originally published in 2025. It describes the context and announcements at that time. Service availability and applicable rules may have changed; consult current information before acting.

France's 2025 reform of company-car benefits in kind changed valuation rates, electric-vehicle relief and the treatment of vehicle assignments. Fleet managers and employees needed to understand the effect on payroll and records.

CodeNekt's role is to help organise information rather than replace payroll or tax expertise.

1. What changed in the French benefits-in-kind rules?

Private use of an employer-provided car can constitute a benefit in kind in France. Its valuation affects payroll and contribution calculations; the applicable method and circumstances matter.

The 2025 changes included:

For a purchased vehicle no more than five years old made available under the new regime, the annual flat-rate valuation excluding employer-paid fuel increased from 9% to 15% of purchase cost. Other ages, fuel arrangements and leased vehicles have different rules.

For qualifying electric vehicles under the flat-rate method, the reform provided a 70% reduction, with a €4,582 annual cap in 2025, subject to eligibility conditions including the environmental score. This is a historical figure, not a current-year calculator.

The relevant date of availability and any reassignment must be documented. Do not assume the original purchase date alone determines which regime applies; check the official guidance for the employee's situation.

2. Why does the reform complicate fleet administration?

Fleet administration was already demanding. Different valuation methods and eligibility conditions add another layer.

First challenge: calculating the benefit correctly for the actual vehicle and arrangement.

Second challenge: retaining evidence that the vehicle meets the relevant criteria.

Third challenge: following assignments and changes of driver with clear dates.

For fleet managers, reliable records become more useful than scattered spreadsheets.

3. How can CodeNekt support administration?

Instead of juggling spreadsheets, paper folders and sticky notes, a digital record can make the supporting information easier to organise.

The practical contributions include:

Centralised documents: vehicle information and supporting paperwork can be grouped in one accessible place.

Maintenance reminders: keeping inspection and service dates visible supports follow-up. A maintenance reminder is not a substitute for a payroll declaration or a dedicated tax workflow.

Vehicle and assignment records: a dated history helps explain who used a vehicle and when. Correct legal treatment still requires appropriate checks.

Data protection and traceability: blockchain may help protect the integrity of recorded events. It does not independently verify every input or guarantee tax compliance.

4. In summary: better records, better preparation

Like any regulatory change, the reform takes time to understand. Suitable tools can make the administrative work more manageable.

CodeNekt aims to save time and reduce avoidable recordkeeping errors. Compliance depends on the applicable rules, accurate inputs and professional review; software alone cannot guarantee it.

Explore CodeNekt for vehicle organisation, and consult the official French rules or your payroll adviser before calculating a benefit.

Explore CodeNekt features

Related source: apps.apple.comOpens external site

Related source: www.legifrance.gouv.frOpens external site

Further reading and useful sources

Continue with our related article: Vehicle traceability and fleet management: the CodeNekt approach.

To keep documents and maintenance deadlines together across several vehicles, explore fleet management with CodeNekt for FleetOpens external site.

For the project’s blockchain context, explore the automotive infrastructure of CodeNekt EcosystemOpens external site.

This article describes a historical context. Check current amounts and conditions in Urssaf’s updated French benefits-in-kind tables (in French)Opens external site.