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.
