Employees with a computer, laptop, internet connection, mobile phone or tablet made available by their employer and who can use them privately will benefit from a slight tax reduction following the modernization of the tax system as of 1st of January 2018. The taxable part of the benefit is calculated on the basis of the real value for the worker or a flat rate. This only existed until now for computers (180 euros) and free internet connection (60 euros). The law has therefore been modified due to the evolution of technologies and the need for the social security and the tax administration to harmonize legislation.
As of 1 January, the amounts will be as follows: 72 euros per year and per device for a computer or laptop, 36 euros for a tablet, a mobile phone or a smartphone, a single package of 60 euros for free internet connection and 48 euros for a telephone subscription.
The Brussels Times
