企业出行：从资产持有到使用权获取

September 2025 Content Executive summary Market dynamics in corporate mobility Mobility Budget product design Go-to-market strategy in mobility ecosystem How Deloitte can help Executive Summary Customer preferences are changing from traditional vehiclefinancing to usage-based and multi-modal mobility solutions,opening the door to innovation with a flexible Mobility Budget. Evolving tax regulations create financial benefits for bothcompanies and employees, making Mobility Budgets anattractive and cost-effective mobility solution. Mobility Budgets complement sustainability effortsand reinforce commitment to ESG goals whileproviding data insights into mobility usage patterns. The EU5 Mobility Budget market isprojected to reach ~ €58 billion by 20351,with strong post-2030 growth. Players in the mobility ecosystem have a “right toplay” and must quickly position themselves in theevolving Mobility Budget market. Product design and market entry range from payment cardmodels to all-in-one solutions stemming from in-housedevelopment, partnerships, and competitor acquisition. CorporatemobilityofferingsMobility Budgetisanewlayerofcorporatemobilitythatprovidesdiversificationpotential inthemobilityecosystem. Expert insights “Mobility Budgets simultaneously supportcompany ESG goals, demonstrateenvironmental responsibility, and meet shiftingemployee demand for more flexible mobility.” Company car for work purposes A company-provided vehicle for business-relatedtravel such as sales calls, client meetings, andofficial trips. IngoSchmuckallPartner, Automotive Mobility Company car as employee benefit An employer-subsidized leasing option thatallows employees to use the vehicle for bothpersonal and professional purposes. “A comprehensive view of mobility patternsthat goes beyond stand-alone public transportcombines multiple services, including leasing,to open the door to innovation with theMobility Budget.” Various mobility offerings as employee perks A diverse range of mobility options that includescars, public transport, and bikes, designed toaccommodate varying employee mobility needs. Benedikt MiddendorfDirector, Automotive Mobility Corporate Mobility BudgetapplicationsEffectivemobility-relatedemployeeperksfeature versatilemobility optionsthatmaketransportmoreeffectiveandsustainable. Key features of the Mobility Budget •Flexible usage: The Mobility Budget providesemployees with various options, such as vehicleleasing, public transport subscriptions, andparking tickets. •Exclusively for mobility: The budget is strictlyallocated for mobility-related expenses andcannot be converted into cash. •Permits private use: Employees can use thebudget for private purposes. •Encourages sustainable travel: Promotes theuse of eco-friendly transportation via subsidiesand a wide variety of mobility options. Mobility Budget definition A flexible allowance that enables employeesto cover private transportation costs acrossvarious modes, promoting personalized andsustainable mobility solutions. •Tax benefits: Offers potential country-specific taxadvantages for both employers and employeeswhen used within regulatory guardrails. MarkettrendsanddynamicsAvarietyofforcesaccelerateMobility Budgetadoption, suchaspoliticalinitiatives, sustainabilitygoals,evolvingurbanization, andthegrowingneedforemployerbranding. Fig. 3–Adoption drivers of Mobility Budget Urbanization–Changing mobility needsRestrictions on private cars and rising congestion are shifting Regulations–Tax benefits employee demand toward shared and public transport.Employers are adopting flexible mobility solutions whileemployees seek integrated, multi-modal options. Tax incentives, stricter CO₂ targets, and new labor lawsdrive demand for flexible corporate mobility. Companiesare shifting away from traditional car programs to meetregulatory requirements. “…European countries have introducedpolitical measures […] to promote sustainablemobility.”3 “…of people living in big cities would preferto use Mobility Budget for daily transport.”256% ~8 Corporate image–Brand positioning CO2goals–Sustainability driven Mobility Budgets enhance employer appeal, especially amongsustainability-focused talent. Firms leading in green mobilitystrengthen their reputation among investors and clients whileshowcasing innovation and employee commitment. Companies are prioritizing sustainable mobility to meetambitious carbon reduction goals. Mobility Budgetsencourage eco-friendly transport, while CO₂ tracking toolshelp measure and optimize emissions. “…of all German firms plan on introducingmeasures to reduce CO2emissions andincrease sustainability commitment.”4 “…of firms surveyed are already using orplanning to use a Mobility Budget within thenext three years.”1 28% 94% Marketsizing–ServiceableaddressablemarketMobility Budgetshowsanestimatedmarketsizeof~€58BforEU5 in 2035,with significantpotentialforplayerstointegrateavarietyofservicesintotheproduct. Key insi