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An accommodation provided by a legal entity to an employee or a company manager now benefits from a lower tax valuation. This was decided by the FPS Finance pending an amendment to the legislative text.
When an employer provides an accommodation to an employee or a company manager, a taxable benefit in kind arises.
The benefit is estimated on a flat-rate basis and varies depending on whether the accommodation is allocated by a natural or a legal person:
Allocation by a natural person
Allocation by a legal person
100/60 of the indexed cadastral income
If cadastral income ≤ EUR 745: 100/60 of the indexed cadastral income x 1,25
If cadastral income > EUR 745: 100/60 of the indexed cadastral income x 3,8
In the case of a furnished accommodation, the benefit shall be increased by 2/3.
Case law has already ruled on several occasions that the distinction in the calculation of the taxable benefit according to the person providing the accommodation is unconstitutional.
In order to eliminate this difference in treatment, the legal text establishing this distinction is amended.
Pending this amendment, the FPS Finance decided to follow the aforementioned case law. If a legal entity provides an accommodation to an employee or a company manager, the taxable benefit is 100/60 of the indexed cadastral income.
This results in a lower valuation of the taxable benefit when the accommodation is provided by a legal entity.
Example: A legal entity provides an unfurnished accommodation to one of its executives. The indexed cadastral income of the accommodation amounts to EUR 2,200.00.
Under the old calculation method, the annual taxable benefit amounted to EUR 13,933.33 (= (EUR 2,200 x 100/60) x 3.8).
When applying the new administrative point of view, the annual taxable benefit amounts to EUR 3,666.67 (= EUR 2,200 x 100/60).
Until the new amendment of the law enters into force, the Federal Public Service for Finance decided that at all stages of the procedure the benefit would be determined in accordance with the flat-rate valuation that is applicable when the accommodation is provided by a natural person, irrespective of the person providing the accommodation.
Source: Circular 2018/C/57 of 15 May 2018 on the flat-rate estimate of benefits in kind for the free provision of an accommodation.
Author: Peggy Criel
11/06/2018
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