Changes in fiscal regime for private use of laptops, tablets and smartphones by employees


For many years BELTUG has been lobbying for changes in the fiscal and social security regime (“benefit in kind”) for the private use of laptops, tablets and smartphones by employees. The media recently reported extensively that finally employees would have to pay lower tax and social security contributions for the use of technology put at their disposal by the employer. However, BELTUG considers that it is still too soon to claim a complete victory.

The social security administration (RSZ), trade unions and employer representation have all agreed to the new established rates. However, no agreement has yet been reached with the tax authorities. Social security and tax authorities are currently debating it, but no timeframe for implementation has been fixed.

The new rates for benefits in kind that are to be established are:

  • 3 EUR/month tablet
  • 5 EUR/month for fixed and mobile internet
  • 2 EUR/month for mobile internet
  • 12.50 EUR/month for GSM or smartphone
  • 15 EUR/month for laptop and tablet

The rate for laptops has not changed, at 15 EUR/month.

A harmonisation between the tax and social security regimes for BYOD is also under way. The tax authorities already apply a rate of 20 EUR/month for the use of the employee’s own PC and 20 EUR/month for the use the employee’s own internet subscription. The social security administration has said that it will apply the fiscal note 241/616.975 (NlFr), dated 16 January 2014, as well.


>>> Back to overview