Benefit in kind

Receiving a smartphone... from his boss

How much does it cost?

Benefits in kind are related to the use, for personal purpose, of a PC, tablet, internet connection, mobile phone or a fixed or mobile phone subscription that are free of charge.

After viewing this explanatory video, it will have no secret for you!

Legal framework

Did you know? A Royal Decree redefines the amounts applicable to the cost of technologies, such as the use of a tablet or a mobile phone.

Download the full text of the Royal Decree(PDF, 246KB, in french and dutch)

New provision amounts

What are they?

Fixed or mobile PC

€72 per year and per device

Mobile phone or tablet

€36 per year and per device

Fixed or mobile internet connection

€60 per year and per employee

Fixed or mobile telephone subscription

€48 per year and per season ticket

Are benefits taxed in all circumstances?

No tax to pay if…

The smartphone can't be used privately, there is no benefit and therefore there is no tax to pay.

The smartphone is used for private purposes but the employee pays for everything that is related to his private use. In this case, there is no longer any advantage in kind.

This is what the Proximus Budget Manager solution allows.