The Dutch media gave extensive coverage to the joint plan by Wallonia and Flanders to introduce a road vignette. Martin Unfried and Pim Mertens of ITEM were asked by De Limburger for their thoughts and interpretation, which can be read here.
What is the plan?
The Flemish and Walloon governments are preparing a Flemish-Walloon road vignette for passenger cars. In response to questions in the Flemish Parliament, among others, Minister Ben Weyts, responsible for Finance, also confirmed this. In fact, the Walloon and Flemish ministers are not far from reaching an agreement, with some details already being shared.[1] Although the Dutch media are quick to use the word ‘toll’, it is actually a vignette that is being planned. A toll is distance-based, while a vignette is time-based.[2] Although Member States are free to introduce tolls or vignettes, both are subject to European rules in the form of Directive 1999/62/EC. Examples include: it must not discriminate against international transport, it must not lead to disruptions at the border, and a charge for passenger cars must distinguish between different periods (one day, one week or 10 days, one or two months, and one year). A charge may be increased in proportion to air pollution, noise, and/or CO2 emissions.
The Flemish-Walloon plan is for a single joint vignette, in electronic form, linked to the license plate and purchasable via a common website. The vignette is required for the main road network, not for local roads. The vignette has a single price, regardless of nationality, and is based on time: it can be purchased for a specific period, such as a year, a month, ten days, or a day. At first glance, this appears to comply with the European basic framework. The price is not yet known, although Dutch media are reporting around 100 to 120 euros per year.
Background
Both governments want to invest extra in road infrastructure, both maintenance and new road infrastructure. This requires large budgets, which are intended to be covered in part by a road vignette. As of January 1, 2027, 130 million euros in revenue has been budgeted. Related to this is the desire to have foreign road users also contribute to the road infrastructure. According to their own estimates, this amounts to around 6.5 million road users who currently do not pay any tax in Belgium. This has long been a cherished wish of both Flanders and Wallonia, with previous plans that never came to fruition.
The idea is not new. Germany also wanted to introduce an Autobahn vignette, which was blocked by the EU Court of Justice in 2019. A study by the scientific service of the German Bundestag in 2024 provided an overview of all tolls in Europe, which can be found here. They conclude that eight member states have introduced a distance-based toll and seven a time-based vignette.
Fiscal neutrality: a challenge
Both the responsible minister and the Flemish Parliament strongly emphasize that the introduction of a vignette for Flemish road users must be fiscally neutral: a vignette together with the existing road tax must not lead to a higher tax burden. However, this is where the legally sensitive issue comes in. As stated, EU law does not allow direct or indirect discrimination between foreign and domestic road users. This means that Belgian road users cannot be effectively compensated for the vignette through a reduction in the existing road tax, as the EU Court of Justice previously ruled in the German case.
The Court ruled that the infrastructure usage fee, in combination with the exemption from motor vehicle tax enjoyed by owners of vehicles registered in Germany, constitutes indirect discrimination on the basis of nationality and is contrary to the principles of free movement of goods and freedom to provide services. With regard to the prohibition of discrimination on the basis of nationality, the Court found that the exemption from motor vehicle tax for owners of vehicles registered in Germany has the effect of fully offsetting the infrastructure usage fee they pay, so that the economic burden of this tax is de facto borne exclusively by the owners and drivers of vehicles registered in other Member States.
Achieving fiscal neutrality is therefore a challenge, which is currently receiving the full attention of the Flemish and Walloon governments. One idea being considered is to link the vignette to a complete overhaul of the road tax system. How this will be structured in legal and practical terms is still under negotiation and development.
Possible consequences for the border region
In the Cross-Border Impact Assessment 2017, ITEM examined the German proposal for an Autobahnmaut, concluding that it constitutes indirect discrimination under EU law. In addition, the researchers concluded that it stands in the way of a European solution, with the introduction of national tolls or vignettes leading to a domino effect. If Flanders and Wallonia are able to come up with a legally watertight vignette system, it is likely that Germany will quickly follow suit. In the Netherlands, on the other hand, the Rutte IV cabinet has considered a proposal for a kilometre charge, which would tax Dutch car owners for every kilometre driven in the Netherlands or abroad. In practice, this could lead to double taxation with a Belgian vignette. In the recent coalition agreement ‘Aan de slag’ (Getting started), a “reform of car tax based on surface area or size” remains sufficient. Nevertheless, it is clear that national taxes create a patchwork quilt in the EU, which particularly affects border residents.
The study also concluded that the tax would lead to a change in driving habits, from motorways to regional roads, possibly resulting in more emissions and noise in built-up areas. Finally, negative effects on Euregional awareness were found. In particular, the feeling that the border is becoming more tangible again due to a toll and the feeling of discrimination were prominently highlighted in a survey.
It is expected that the conclusions about the Autobahnmaut will also apply to a significant extent to a Flemish-Walloon road vignette. In that respect, it is also regrettable that a road vignette or kilometre charge does not appear to be a topic of discussion for Benelux cooperation. Where the EU may be too large for further harmonization or coordination, a harmonized vignette or at least a coordinated system between the Benelux countries should still be possible, should it not? ITEM will continue to monitor further developments and, among other things, attempt to reduce any border barriers through the Schakelpunt.
[1] Verslag plenaire vergadering 21 januari 2026 (Vragen 273 en 275 (2025-2026)) en Commissievergadering Algemeen Beleid, Financiën, Begroting, Justitie en Onroerend Erfgoed 13 januari 2026 (vraag 1239 (2025-2026)).
[2] Zoals ook verwoord in Directive 1999/62/EC of the European Parliament and of the Council of 17 June 1999 on the charging of vehicles for the use of road infrastructures.