Benefits in kind will be less taxed as of 2018
As of the 1st of January 2018, benefits in kind will be treated equally in regards to the fiscal approach thereof by both the Belgian Social Contributions and the Direct Tax dept. Furthermore, the current flat-rate amounts of the fiscal "benefits in kind" will decrease to a more reasonable amount:
- pc or laptop will decrease from 15 € per month now to 6 € per month
- tablet, cell- or smartphone will decrease from 15 € (or actual value) to 3 € per month
- free calls will decrease from 12,5 € (or actual value) to 4 € per month
- free internet will remain 5 € as it is today
Should you (as an employer or employee) receive a smartphone including free calls and internet from your company, the amount for the benefits in kind on which taxes are to be paid (or withheld from your salary), will hence be equal to: 3 € (device) + 4 € (calls) + 5 € (internet) => 12 € instead of the 32,50 € monthly (or more) today.