Cost proper to the employer: revisiting the new reporting obligation
Referring to our newsflash of 3 September 2021, we remind you that the new reporting obligation for companies to report the actual amount of costs proper to the employer that are reimbursed on the basis of supporting documents is applicable since 1 January 2022. Principle Based on the circular letter 2021/C/20 (employer interventions for home
Telework: The National Social Security Office brings its position into line with the tax authorities
In the Practice Note of 16 January 2014, the Belgian tax authorities announced that a monthly tax-free lump-sum of EUR 20 as a compensation for the business use of a privately owned computer and internet connection (i.e. a total of EUR 40 per month) could be granted under certain conditions. Where for a while a doubt
