Arbeitsrecht. Weltweit.

Tagged: Benefit in kind

10.11.2017
Freitag

Belgium: Modifications of benefits in kind

Belgien
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