want to know more about our services or want to chat with our experts? Visit one of our offices near you.
Increase your chances of success with our experts' help.
Our experts will give you the answers you seek.
Alter your business details via our one-stop shop for entrepreneurs.
Our experts are happy to help.
Want to know more about our services or want to chat with our experts? Visit one of our offices near you.
and reap the benefits of our social secretariat's support.
Take advantage of Partena Professional's expertise and knowledge
Discover the benefits we can give you as an accountant.
The taxable benefit of any kind for the provision of accommodation is calculated on the basis of the indexed cadastral income. The cadastral income indexation coefficient for the income year 2023 has been determined.
The provision of accommodation to an employee or a company manager is a taxable benefit of any kind.
Since 1 January 2019, the benefit arising from the provision of accommodation is set at 100/60 of the indexed cadastral income multiplied by 2.
The benefit is increased by 2/3 if it regards furnished accommodation.
The cadastral income indexation coefficient for the income year 2023 amounts to 2.0915 (subject to confirmation by the Tax administration).
For information, the indexing coefficient for the 2022 income year was 1.9084.
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.