Update – New rules regarding the lump-sum value for PC, laptop, smartphone, tablet & internet put at the disposal via the employer – Royal decree enacted
In our Newsflash of 26 October 2017, we already made reference to new upcoming lump sum values. These anticipated changes have now been introduced by the Royal Decree of 2 November 2017, which was published in the Official Gazette on 13 November 2017. As from 1 January 2018, the following lump-sum valuations will be applicable
New rules announced regarding the lump-sum value for PC, laptop, smartphone, tablet & internet put at the disposal via the employer
Recently, the Minister of Finance announced new rules for valuation of certain benefits in kind (pc, laptop, smartphone, tablet and internet) and this as from 1 January 2018. As a result, the personal income taxes & social security rules are simplified & aligned and (lump-sum) values are reduced to be more realistic. If an employer
Tech tools provided by employers – new tax and social security treatment
The social security authorities are currently working on a new measure with respect to the valuation of the benefit in kind for private use of a PC, tablet, mobile phone and internet provided by employers to their employees. If employees receive a PC, tablet, mobile phone and/or an internet connection from their employer, social security
