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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 2019 has just been published.
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.
The cadastral income indexation coefficient for the income year 2019 amounts to 1.8230. For your information, the indexation coefficient for the income year 2018 was 1.7863.
Source: Notice on the automatic indexation with regard to income taxes - Tax year 2020, Belgian Official Gazette 22 January 2019.
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