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The rates of interests for determining the value of some benefits in kind have been published in the Moniteur Belge. On the basis of these rates of interests, the value can be determined of the benefits granted in 2017 (and 2018 pending the publication of the rates of interests 2018 and under an administrative tolerance) in the form of various loans.
Year in which the loan agreement is concluded
Reference rate of interest
Loans guaranteed by a mixed life insurance policy
Other loans
2016
1.65 %
1.78 %
2017
2.13 %
2.00 %
Loans to finance the purchase of a car (monthly charge rate)
Other loans (monthly charge rate)
0.06
0.13
0.20
Year in which the borrower disposed of the loaned sums
9.27 %
8.78 %
Source : Royal Decree of 26 January 2018 amending, as regards the benefits of any kind, the Royal Decree/CIR 92 in the event of a loan that does not bear interest, or a loan at a reduced interest rate, Belgian Official Gazette 30 January 2018.
Author: Isabelle Caluwaerts
08/02/2018
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