Businesses wishing to obtain an advance ruling on employer-specific costs for telework imposed as part of the government's Covid-19 measures can do so by means of an application template available on the website of the Advance Rulings Service of the FPS Finance.
What is it about?
This ruling concerns the temporary granting of a lump-sum telework allowance to cover the costs incurred by workers and which are borne by the employer in the context of compulsory telework imposed on companies. It will be applicable as long as the measures taken by the National Security Council are in force. This allowance shall be considered as a reimbursement of costs specific to the employer and shall not be liable to tax for the beneficiary for the duration of the corona crisis, up to a maximum amount of €126.94 per month (amount given in the administrative instructions of the NSSO for the first quarter of 2020).