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
Benefit in kind – Private use of a company car: updated formula for 2017
The new reference CO2 emission for calculating the taxable benefit in kind for the private use of a company car in the hands of company directors and employees has been published on 5 December 2016 (Royal Decree of 24 November 2016). For income year 2017, the following CO2 emission will be applied to the above
Benefit in kind – Private use of a company car: Updated formula for 2016
The new reference CO2 emission for calculating the taxable benefit in kind for the private use of a company car in the hands of company directors and employees has been published in the Royal Decree of 9 December 2015. For income year 2016, the following CO2 emission will be applied to the above taxable benefit in
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
