Update – Fast Track Ruling – Homeworking (Expense Allowance)


We refer to our newsflash of 19 March on the implementation of the Fast Track Ruling (Fast Track Ruling – Homeworking, Expense Allowance).

On 29 May, the Rulings Office (Dienst Voorafgaande Beslissingen in Fiscale Zaken/Services des Décisions anticipées en Matières Fiscales) published on its website a new COVID-19 application model document that has been slightly adjusted as follows:

  • It’s specified that the Fast Track Ruling Procedure continues to apply for as long as the measures or opinions of the Belgian national security council (Nationale Veiligheidsraad/Conseil national de sécurité) are in force and provided that employees actually homework regularly and structurally (i.e. minimum 5 work days per month);
  • Reference is made to the official instructions issued by the Belgian national social security office (Administratieve instructies RSZ/Instructions administratives ONSS) no. 2020/1 stating that, as from 1 April 2020, the monthly amount may be increased from EUR 126.94 to EUR 129.48.

Note that rulings already granted remain valid and that the above adjustments are automatically applicable to them.

We kindly invite you to reach out to your PwC representative if you would like to obtain more information in this respect.