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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 2021 (and 2022 pending the publication of the rates of interests 2022) 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
2020
1.41 %
1.36 %
2021
1.34 %
1.29 %
Loans to finance the purchase of a car (monthly charge rate)
Other loans (monthly charge rate)
0.04
0.11
0.05
Year in which the borrower disposed of the loaned sums
Reference rate of interest
10.20 %
6.48 %
Source : Royal Decree of 6 February 2022 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 14 February 2022.
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