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The rates of interests for determining the value of some benefits in kind have been published. On the basis of these rates of interests, the value can be determined of the benefits granted in 2020 (and 2021 pending the publication of the rates of interests 2021) 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
Reference rate of interest -Other loans
2019
1.70 %
1.58 %
2020
1.41 %
1.36 %
Loans to finance the purchase of a car (monthly charge rate)
Other loans (monthly charge rate)
0.04
0.12
0.11
Year in which the borrower disposed of the loaned sums
Reference rate of interest
8.78 %
10.20 %
Source : Royal Decree of 24 February 2021 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 1 March 2021.
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