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.

Voir aussi : PwC Belgium ( Mr. Philip Maertens )


Click here to see the ad(s)
Tous les articles Compensations et Benefits

Derniers articles Compensations et Benefits

Mois de décembre... mois de cadeaux ?
26/11/2020

Votre traditionnelle fête de Saint-Nicolas ou de Noël ne peut se faire cette année. Mais en tant qu&rsqu...

Mois de décembre... mois de cadeaux ? Read more

Circular letter published on consumption cheques
22/10/2020

The federal government has agreed that employers will be able to grant consumption cheques to their employees to support t...

Circular letter published on consumption cheques Read more

Indemnité forfaitaire de télétravail : l’administration fiscale clarifie sa position
29/08/2020

L’employeur peut accorder une indemnité forfaitaire de 129,48 EUR (montant maximal) par mois au travailleur, ...

Indemnité forfaitaire de télétravail : l’administration fiscale clarifie sa position Read more

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

Derniers articles de 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