February 2023
Benefit in kind
Under Belgian law, it is permissible for an employer to remunerate his employees partially with benefits in kind. This includes, for example, the provision of a car, a smartphone or hospital insurance for private purposes. […]
Company phone with subscription
What is the applicable tax regime if an employer decides to provide his employees with a company mobile phone/smartphone possibly accompanied by a telephone/data subscription? […]
The beneficiary premium
I. Principle The profit bonus allows companies to distribute part or all of its profits for the accounting period (after tax) to its employees. […]