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In our Infoflash of 4 January 2022, we informed you about the indexation of the maximum flat rate office allowance you can give to your employees who structurally and on a regular basis perform a substantial part of their working time from home, in order to cover their office expenses.
Following a publication by the NSSO on its website, two things need to be clarified:
The tax authorities also accept this amount as a (non-taxable) reimbursement of expenses in accordance with the provisions of the Circular of 26 February 2021 on the compensation of the employer for homeworking.
Sources: Intermediary administrative guidelines for employers - NSSO - 12.01.2022, Circular 2021/C/20 on employers' compensation for homeworking, https://eservices.minfin.fgov.be/myminfin-web/pages/fisconet#!/document/9ab46041-d0bf-4438-b707-e7b847c4794c, 26 February 2021
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