Corona virus: Advance rulings for reimbursement of costs

Author: Isabelle Caluwaerts (Legal Expert)
Read time: 1min
Publication date: 23/03/2020 - 10:09
Latest update: 27/03/2020 - 12:50

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).

Do you need tax&legal advice?

Partena Professional is here to help you.

Contact our "Tax & Legal Partner" experts

Which workers?

As this is a specific and temporary measure, no difference is made between the different job categories and all workers will receive the same allowance.

Which costs?

The costs covered by the allowance include the costs of setting up and using an office in the worker's private home, the cost of small office equipment, office maintenance and cleaning expenses, electricity, water and heating costs, insurance, property tax, ..

In order to avoid overlap with other office expense allowances, only those allowances granted in accordance with the advance ruling may be granted.

What must you do? 

The application form is available at www.ruling.be and must be sent to the President of the Advance Rulings Service by e-mail (dvbsda@minfin.fed.be).

Sources https://www.ruling.be/fr/actualites/demande-teletravail-covid-19

The Partena Professional website is a channel for making information available in an understandable form to affiliated members and non-members. Partena Professional strives to provide up-to-date information and this information is compiled with the greatest care (including in the form of Infoflashes). However, as social and fiscal legislation is constantly changing, Partena Professional cannot accept any liability for the correctness, the up-to-date or the completeness of the information consulted or exchanged via this website. Further provisions can be read in our general disclaimer that applies to every consultation of this website. By consulting this website, you expressly accept the provisions of this disclaimer. Partena Professional can unilaterally change the content of this disclaimer.