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For the calculation of the benefit of any kind for making (part of) an immovable property available free of charge, the indexed cadastral income shall be taken into account. In the meantime, the indexation coefficient of the cadastral income for the income year 2018 has been published.
When the employer makes (part of) an immovable property available to a worker free of charge, this constitutes a taxable benefit of any kind. The value of the benefit shall be set at a flat rate.
If the property is made available by a natural person, the value of the benefit for the built-up property shall be equal to 100/60 of the indexed cadastral income.
If the property is made available by a legal person, the benefit shall be calculated as follows:
(Non-indexed) cadastral income
Calculation formula for the benefit of any kind
≤ 745 EUR
Indexed cadastral income x 100/60 x 1.25
> 745 EUR
Indexed cadastral income x 100/60 x 3.8
The indexation coefficient of the cadastral income for the income year 2018 amounts to 1.7863. For your information, the indexation coefficient for the income year 2017 amounted to 1.7491.
Source: Circular letter 2018/C/3 dated 12/01/2018
Author: Isabelle Caluwaerts
25/01/2018
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