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Provisions on the tax and social security treatment of the benefit in kind (BIK) for the use of a smartphone, PC, tablet and/or internet are not always clear. Moreover, they are often treated differently for tax and social security purposes. To enhance legal certainty, a modification to the legal provisions is expected to come into force on 1 January 2018, particularly by determining a fixed BIK to apply for both tax and social security purposes.
The changes (subject to an official publication of the statutory provisions) are expected to be as follows:
Where several PCs and/or tablets are made available to the employee (for private purposes), one BIK has to be taken into account for each device which is made available. Nonetheless, where multiple internet connections are made available, only one BIK of EUR 5 per month needs to be taken into account.
These modifications would lead to a decrease of the BIK value for smartphones, PCs and tablets, and as a consequence, also to a reduction of the tax and social security expenses on the BIK. Hence, there will be a financial gain for both the employer and the receiving employees.
Action point
The BIK value for smartphones, PCs, tablets and internet is expected to be modified on 1 January 2018, which would lead to a decrease in the tax and social security expenses for the employer and for the receiving employee.