Update – Benefit in kind (smart)phone & split bill
In the Newsflashes of 26 October 2017, 13 November 2017 and 22 December 2017, we already made reference to the new rules regarding the lump-sum valuation for the benefits in kind (in relation to the private use) of a PC, laptop, GSM, smartphone, tablet and internet put at the disposal via the employer. As from 1
Update – New rules regarding the lump-sum value for PC, laptop, smartphone, tablet & internet put at the disposal via the employer – Practice note
In our Newsflashes of 26 October 2017 and 13 November 2017, we already made reference to new upcoming lump sum values. These anticipated changes have been introduced by the Royal Decree of 2 November 2017, which was published in the Official Gazette on 13 November 2017. The Belgian tax authorities have published a Practice Note
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
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
