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The employer may offer gifts to employees in kind, in cash or in the form of vouchers. Under certain conditions, these gifts may be exempt from social security contributions and taxes. The maximum amounts for the exemption of social security contributions due on these gifts have been increased retroactively to 01/01/2017. The tax authorities have harmonised these maximum amounts in 2018 with application from 01/01/2018.
In order to qualify for social security and tax exemptions in 2018, gifts must be granted under the conditions below. The tax authorities have published a tax circular in which they harmonise the amounts with those of the National Social Security Office.
Granting Occasion
New social security amounts
New tax amounts
End-of-year festivities (St Nicholas, Christmas or New Year)
40 EUR per year and per employee possibly increased by 40 EUR per dependent child of the employee who effectively takes fully or partially care of the child
40 EUR per year and per employee (formerly 35)
Marriage or declaration of legal cohabitation
245 EUR
245 EUR (formerly 200)
Award of an honorary distinction (= official or civil distinction awarded outside the company è honorary sign, decoration, title of laureate of work ...)
120 EUR per year and per employee
120 EUR per year and per employee (formerly 105)
Retirement
40 EUR per year of servicewith the employer, with a minimum of 120 EUR and a maximum of 1,000 EUR.
40 EUR per full year of service with the employer, with a minimum of 120 EUR
(formerly 35 EUR per full year of service with the employer, with a minimum of 105 EUR)
The following rules apply to the gift vouchers:
The gifts that meet the above conditions are tax-deductible as professional expenses by the employer. The maximum amount that can be deducted in 2018 is 40 EUR per year and per employee. This new amount will apply from 01 January 2018.
Gifts that do not meet the above conditions cannot be deducted by the employer as professional expenses for tax purposes.
If the value of the gifts exceeds the above amounts, social security contributions shall be due on their total value. Moreover, if these gifts cannot be considered as low-value benefits (see above), they shall constitute a taxable wage for the employee.
Sources: Circular 2018/C/125 on gifts in kind, in cash or in the form of payment vouchers; Royal Decree of 3 July 2018 amending article 19, § 2 14 of the Royal Decree of 28 November 1969 implementing the Act of 27 June 1969 amending the Decree-Law of 28 December 1944 on social security for employed persons, Belgian Official Gazette of 6 July 2018.
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