Lump sum benefit in kind for electricity and heating no longer possible without the provision of housing
14/01/2022
As a reaction against the growing market practice of employers paying the electricity and heating bill while employees are being taxed on the lump sum amount, a modification of the Royal Decree has been introduced and now adds the condition that the lump sum valuation for the provision of electricity / heating by the employer is only possible in case the employer also puts the immovable property (apartment / house / … for which the electricity or heating is being paid) at the disposal of the employee.
