New benefit-in-kind rules for mobile work tools in January 2018

Smart collaboration is one of our members’ priorities, but they have been telling us that the high benefits-in-kind for portables, smartphones and tablets makes them uninteresting to employees, who instead prefer to use their own devices for work. However, this increases both management and security complexity.

After many years of calling for better conditions, Beltug is very pleased to have received a letter from Minister Johan Van Overtveldt announcing a Royal Decree. From 1 January 2018, improvements will be made to the fiscal and parafiscal conditions for mobile working. Furthermore, the fiscal and parafiscal regimes will be aligned, decreasing the complexity for companies.

We will organise an information session in the beginning of 2018. In the meantime, the announced changes include:

For the personal use of a PC, tablet, internet connection, mobile telephone or fixed or mobile telephone subscription that is provided to the employee free of charge, the benefit in kind is assessed at:

  • 72 euro per year for a fixed or portable PC
  • 36 euro per year for a tablet or mobile telephone
  • 60 euro per year for a fixed or mobile internet connection (regardless of how many devices can access this connection)
  • 48 euro per year for a fixed or mobile telephony subscription.

This relates to benefits provided as of 1 January 2018.

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