Provision of accommodation: indexation CI 2020

Author: Peggy Criel (Legal Expert)
Date:

For the calculation of the taxable benefit of any kind for the provision of accommodation, the indexed cadastral income shall be taken into account. The cadastral income indexation coefficient for the income year 2020 has just been published.

Benefit of any kind

When an employer provides accommodation to an employee or a company manager, a taxable benefit of any kind arises.

Since 1 January 2019, the benefit for the provision of accommodation is set at 100/60 of the indexed cadastral income multiplied by 2, regardless of the person who grants the benefit.

The benefit is increased by 2/3 if it regards a furnished accommodation.

Indexed cadastral income 2020

The cadastral income indexation coefficient for the income year 2020 amounts to 1.8492. For your information, the indexation coefficient for the income year 2019 was 1.8230.

Source: Circular 2020/C/18 regarding the indexation of the cadastral income.

The Partena Professional website is a channel for making information available in an understandable form to affiliated members and non-members.

Partena Professional strives to provide up-to-date information and this information is compiled with the greatest care (including in the form of Infoflashes).

However, as social and fiscal legislation is constantly changing, Partena Professional cannot accept any liability for the correctness, the up-to-date or the completeness of the information consulted or exchanged via this website.

Further provisions can be read in our general disclaimer that applies to every consultation of this website. By consulting this website, you expressly accept the provisions of this disclaimer. Partena Professional can unilaterally change the content of this disclaimer.