Update – New rules regarding the lump-sum value for PC, laptop, smartphone, tablet & internet put at the disposal via the employer – Practice note

Written by Nicolas de Limbourg 22 December 2017

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 (No. 2017/C/82, dated 13 December 2017) concerning benefits in kind resulting from the personal use of a PC, tablet, internet connection, mobile phone, fixed telephony subscription or mobile provided free of charge.

The practice note provides clarifications and examples regarding the concerned taxpayers, the nature of the taxable income, the used equipment and the amounts in relation to these benefits in kind. As from 1 January 2018, the following lump-sum valuations will be applicable for personal income taxes. It is anticipated that, the lump-sum valuations will also be applicable for social security purposes:


PC or laptop (per device) €72 per year (€6 per month)
Tablet, GSM or smartphone (per device) €36 per year (€3 per month)
Free internet €60 per year (€5 per month for fixed and/or mobile internet, regardless of the number of internet connections and regardless of the number of devices)
Phone subscription (device not included) € 48 per year (€4 per month)