Telework and taxation
In a recent practice note of 16 January 2014, the Belgian tax authorities expressed their point of view regarding the income tax treatment in relation to the attribution of a computer and/or internet connection and internet subscription within the framework of teleworking. The practice note is generally applicable to employees and company directors working at
Proposed change – Revisiting the meal voucher system
A recently introduced proposal to change the current meal voucher system in Belgium seeks to maintain the benefits of the current system, while eliminating the additional cost and administrative burden. The proposal suggests replacing meal vouchers with meal allowances. The conditions for benefitting from the advantageous tax and social security treatment would remain unchanged. Please
Allowances for business trips of more than 30 days
Social security and tax authorities on the same page In accordance with Belgian legislation, social security contributions are due on any advantage in money or which can be expressed in money, granted by the employer to the employee as a counterpart for labour, and to which the employee is directly or indirectly entitled through his
Law on employment contracts – amounts 2014
Effective 1 January 2014, the salary thresholds set by the Employment Contracts Act of 3 July 1978 are the following: Statutory amounts Indexed amounts 2013 Indexed amounts 2014 EUR 16,100 EUR 32,254 EUR 32,886 EUR 19,300 EUR 38,665 EUR 39,422 EUR 32,200 EUR 64,508 EUR 65,771 source: Belgian Official Gazette of 25 October 2013 With
Costs proper to the employer – Belgian business trips
Costs incurred by an employee during a Belgian business trip can be reimbursed free of income tax by their employer on a lump sum basis, provided the amount reimbursed is in line with the expense rates applied by the government for its own state personnel. In a recently published Q&A, the Minister of Finance confirmed
Lump sum allowances for foreign business trips exceeding 30 calendar days
An employer/company can pay daily lump-sum allowances for foreign business travel to employees or company directors in order to reimburse their expenses. In principle, no tax-free lump-sum allowances are permissible for business trips of more than 30 calendar days. However, in the past, the Rulings Commission agreed that, under certain circumstances and up to a
Unified statute for white and blue-collar workers
First legal step taken by the Council of Ministers During its meeting of 27 September 2013, the Belgian Council of Ministers approved a draft act regarding the unified statute for white and blue-collar workers. This draft act constitutes a first important step in the legal enactment of the political agreement which was reached in the
Government measures to fight fraud will increase costs for employers
A new law adopted on 24 September 2013 will remove exemptions on paying social security for payments made on the termination of employment contracts. Background Measures to fight fraud featured heavily in the Government’s recent budget. One such measure includes an amendment to the rules on the definition of payments subject to social security contributions.
