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
