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Benefit in Kind – Company cars, Tablet, PC, mobile phone, internet subscription

The reference CO2 emissions for the calculation of the benefit in kind for company cars in 2018 have been published (RD 13/12/2017 – BOG 19/12/2017).
The new amount for diesel is lower than last year and thus a bit less advantageous for the taxpayer. It will be 86gr/km instead of 87gr/km in 2017.

For petrol, LPG or natural gas, the amount remains unchanged at 105g/km.

 

Another Royal Decree updated the benefit in kind related to the personal use of a PC/tablet/mobile phone/internet subscription/phone subscription. (RD 02/11/2017 – BOG 13/11/2017)

As from 1 January 2018, the annual BIK will be determined as follows:

  • PC (fixed or mobile) : 72 EUR
  • Tablet or mobile phone: 36 EUR
  • Internet subscription (fixed or mobile, regardless of number of connected devices): 60 EUR
  • Phone subscription (fixed or mobile): 48 EUR

 

About the author

Jos Goubert

Jos Goubert

Head of tax knowledge and research center at KPMG

Director of the tax knowledge and research center. Author of "De wet tot invoering van een belastingaftrek voor risicokapitaal" (Kluwer 2005) and other articles on the notional interest deduction and belgian and international taxation.

Member of the Fiscal Committee of the Confederation Fiscale Européenne
Vice Chair of the Direct Tax Subcommittee

Email: jgoubert@kpmg.com

 

 

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