Your company bike, leased bike, and bike allowance can be combined. But this is only possible if you make part of your trip by bike and part by public transportation.

• The legal minimum subsidy: If there is no arrangement in your sector, the national minimum of 0.30 euros/km applies.
• Maximum per year: Any amount above 0.37 euros/km is taxable as professional income. The tax-free ceiling is limited to 3,690 euros per year.

Does your employer grant you both a bike allowance and a subsidy for public transportation? For the same route? Then there are no exemptions for payroll tax and social security contributions.