New Circular letter – Home working expense allowance
24/07/2020

As working from home will be the new normal for many companies, the Belgian tax authorities released a circular letter including guidelines for the application of a lump sum allowance for home office expenses.

If the home working is done in a structured and recurring manner an amount of up to EUR 129,48 per month (as from 1 april 2020) can be granted free from taxes as costs proper to the employer (kosten eigen aan de werkgever/frais propres à l’employeur). This allowance is a compensation for costs relating to the organisation and use of a workspace in the private home (“home office”), including a.o. electricity, heating, office supplies and office furniture.

How should the compensation be granted?

The compensation should be granted equally to all employees who are working from home on a structural and frequent basis. This means that the same amount of maximum EUR 129,48 should be paid to all employees who are working at least 5 days per month from home.

Modalities

No pro-rata is required for part-time work schedules (provided the home working is structured as explained above)
No differentiation between functions can be made
No double use is allowed with other reimbursements of expenses for a private workspace or actual business costs
A pro-rata is applicable in case of a salary split
The allowance can be paid during holidays but should be prorated during a long absence
The amount of home office allowance should be mentioned on a fiche 281.10

Ruling for cost proper to the employer

It is noteworthy that the circular letter also refers to the ruling procedure in case the above conditions are not met.

As an example, the circular letter mentions that if an employer should want to differentiate the amount granted between different functions, a ruling can be requested from the Belgian Ruling Office. Other cases when a ruling is still required are when the employer provides certain office supplies such as an office chair or when the employer also wants to grant other costs proper to the employer, such as for example representation allowances.

Related : PwC Belgium ( Mr. Philip Maertens )


Click here to see the ad(s)
All articles Compensation and Benefits

Lastest articles Compensation and Benefits

Ter beschikking gestelde of terugbetaalde mondmaskers en handgels voordeel in natura?
08/03/2021

Handgels en mondmaskers zijn vandaag de dag niet meer uit het straatbeeld weg te denken. Ook op de werkvloer zijn ze een v...

Ter beschikking gestelde of terugbetaalde mondmaskers en handgels voordeel in natura? Read more

Bestrijding van de loonkloof tussen mannen en vrouwen: vergeet het verslag niet!
16/02/2021

Het tweejaarlijks analyseverslag van de bezoldigingsstructuur in de onderneming moet vóór 31 maart 2021 over...

Bestrijding van de loonkloof tussen mannen en vrouwen: vergeet het verslag niet! Read more

L’employeur qui met à disposition de son travailleur un véhicule de société est redevable d...
07/12/2020

De werkgever die een bedrijfsvoertuig ter beschikking van zijn werknemer stelt, is een solidariteitsbijdrage verschuldigd ...

L’employeur qui met à disposition de son travailleur un véhicule de société est redevable d’une cotisation de solidarité (O.N.S.S.). Le montant pour 2021 est connu. Read more

Mobiliteitsvergoeding (cash for car): niet meer mogelijk in 2021!
04/12/2020

Aangezien het Grondwettelijk Hof de wet betreffende de invoering van een mobiliteitsvergoeding heeft vernietigd, verdwijnt...

Mobiliteitsvergoeding (cash for car): niet meer mogelijk in 2021! Read more

Lastest articles by Mr. Philip Maertens

Requests COVID-19: homeworking expense allowance
20/08/2020

Following the recently published Circular Letter concerning homeworking expense allowance, the Belgian Ruling Office has p...

Read more

LexGO Network