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Tagged: Benefit in kind


Belgium: Modifications of benefits in kind

Provisions on the tax and social security treatment of the benefit in kind (BIK) for the use of a smartphone, PC, tablet and/or internet are not always clear. Moreover, they are often treated differently for tax and social security purposes. To enhance legal certainty, a modification to the legal provisions is expected to come into force on 1 January 2018, particularly by determining a fixed BIK to apply for both tax and social security purposes. Ganzen Artikel lesen