Corona virus: Advance rulings for reimbursement of costs

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Author: Isabelle Caluwaerts (Legal Expert)
Date:

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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).

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

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