In a recent practice note of 16 January 2014, the Belgian tax authorities expressed their point of view regarding the income tax treatment in relation to the attribution of a computer and/or internet connection and internet subscription within the framework of teleworking. The practice note is generally applicable to employees and company directors working at home during normal working hours.
If an employer provides a computer and/or internet connection and internet subscription to an employee, there will be no taxable benefit in kind if the following conditions are met:
- Private use of the IT equipment is formally prohibited based on written, contractual or regulatory provisions;
- The individual commits himself in writing to complying with this prohibition;
- The employer or company implements proper technical measures restricting the private use of the IT equipment.
Under certain conditions, a tax-free lump-sum repayment for the professional use of a privatively-owned computer and internet connection can be accepted, without evidencing the actual expenses. The authorities accept an amount of EUR 20 per month for the computer and EUR 20 per month for the internet connection (i.e. total of EUR 40 per month).