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

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In our Newsflash of 26 October 2017, we already made reference to new upcoming lump sum values. These anticipated changes have now been introduced by the Royal Decree of 2 November 2017, which was published in the Official Gazette on 13 November 2017.

As from 1 January 2018, the following lump-sum valuations will be applicable for both personal income taxes and social security contributions:

 
Until 31/12/2017
As from 01/01/2018

 

PC or laptop €15 per month

 

€6 per month
Tablet, GSM or smartphone Actual value

 

€3 per month
Free internet €5 per month

 

€5 per month (per internet subscription, fix and/or mobile regardless the number of devices)
PC or laptop and internet at home €20 per month

 

€11 per month
Phone subscription (GSM not included) Actual value

 

€4 per month
Phone + internet subscription (smartphone not included) Actual value

 

€9 per month
GSM (device + phone subscription) Actual value

 

€7 per month
Smartphone (device + phone subscription) Actual value

 

€12 per month

The amount of EUR 6 (PC or laptop) and EUR 3 (Tablet, GSM or smartphone) are applicable per device.

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