The company provides interested employees with a “company bike” that is suitable for everyday use and can be used both for business and private purposes at attractive conditions. With the tax reform of January 1st, 2020, the tax advantage of the e-car was also granted to the e-bike. Company bicycles and company e-bikes are now clearly tax deductible, and private use is also exempt from non-cash benefits.
https://www.wko.at/branchen/handel/elektrofahrraeder-steuer.html