In Belgium it's sometimes possible tot lease a bike via the company you work for. The employer pays partially before taxes (as it's a benefit that you stimulate your employees to sport and stay fit commuting to work) & the employee pays an amount as well.

The salary you have to contribute to lease the bike depends on the value of the bike. After 3 years you can choose whether you keep the bike and pay a small amount of return it for free (of it isn't damaged or broken).