Company provided housing – benefit in kind – change in tax law
When a company puts a house or an apartment at the disposal of one of its directors or employees, a taxable benefit in kind arises in the hands of the beneficiary. Discriminatory old rules During many years, the calculation of this benefit in kind depended on whether the housing was provided by an individual (100/60
Company provided housing: anticipated change in tax law
When a company puts a house or an apartment at the disposal of one of its directors or employees, a taxable benefit in kind arises in the hands of the beneficiary. Typically, the calculation of this benefit in kind depends on whether the housing is provided by an individual (100/60 x indexed cadastral income) or
Company provided housing: new practice note
When a company puts a house or an apartment at the disposal of one of its directors or employees, the beneficiary is taxed on a benefit in kind. The calculation of the benefit in kind depends on whether the housing is provided by an individual (100/60 x indexed cadastral income) or by a company (100/60
Benefit in kind for free housing granted by a company ruled unconstitutional by two Courts of appeal
When a company puts a housing at the disposal of one of its directors or employees, the beneficiary is taxed on a benefit in kind. This benefit is assessed on a lump-sum basis. The evaluation depends on whether the housing is given by an individual (100/60 x indexed cadastral income) or by a company (100/60
Company-provided accommodation – New practice note
Where immovable property is (fully or partly) put at the disposal of an employee or company director by an employer/company free of charge, the individual is deemed to be in receipt of a taxable benefit in kind. This benefit is generally determined on a lump sum basis, taking into account the deemed rental income. Clarification
