Company phone with subscription

What is the applicable tax regime if an employer decides to provide his employees with a company mobile phone/smartphone possibly accompanied by a telephone/data subscription?

Or the employee uses it:

  1. In a purely professional context ;
  2. In a professional and private setting.

In the first case, no benefits of any kind (NTBs) should be recorded for the employee.

In the second case, this constitutes an NTD subject to social security contributions and income tax on the part of the employee. The NTD is valued at a flat rate of EUR 3.00 for the device and EUR 9.00 for the telephone/data subscription, regardless of the actual value.

Nevertheless, the administration and the NSSO tolerate that in certain cases the NTD is equal to EUR 0.00 for both the device and the subscription used for professional/private purposes. In order to benefit from this tolerance, certain conditions must be met, including the establishment of a strict and consistent monthly ceiling above which all consumption by the employee is deemed to be private and is billed directly to him by the mobile operator.

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