NSSO: Benefit in kind: accommodation for caretakers

Author: Anne Ghysels
Read time: 1min
Publication date: 26/02/2019 - 11:32
Latest update: 26/02/2019 - 11:33

Since 1 January 2017, the NSSO follows the position of the Federal Public Service Finance when it comes to estimating the benefit constituted by the free provision of an accommodation to a caretaker.

The FPS Finance has now changed its rules for estimating the benefit (see infoflash of 31/12/2018): as from 1 January 2019, the benefit resulting from the provision of a housing is set at 100/60 of the indexed cadastral income multiplied by 2, irrespective of the person who provides the dwelling,

As before, the benefit is increased by 2/3 when it concerns a furnished house.

The NSSO informs us through its Administrative instructions of the 1st quarter of 2019 that it is following this new tax position. The rules for estimating this benefit will therefore remain unchanged on social and fiscal level.

Source: Prepublication Administrative instructions NSSO Q1/2019.

 

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