Belgium - Mobile phones, laptops, tablets and internet connection for employees: decreased and harmonised valuation rules for tax and social security purposes.

Nowadays, many employees receive a mobile phone, a laptop/PC and/or a tablet from their employer. In some cases, the invoice for the internet connection at home is even paid directly by their employer. Insofar as the employee is allowed to use these devices for private purposes, they qualify as “benefits in kind”, and are therefore subject to taxes and social security contributions. But how to evaluate these benefits for tax and social security purposes? Click here, to read more.