Can I provide insurance for my employees?
Employers can provide their employees with various types of insurance: […]
Benefit in kind
Under Belgian law, it is permissible for an employer to remunerate his employees partially with benefits in kind. This includes, for example, the provision of a car, a smartphone or hospital insurance for private purposes. […]
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? […]
The beneficiary premium
I. Principle The profit bonus allows companies to distribute part or all of its profits for the accounting period (after tax) to its employees. […]
Tax regime of a stock option
The granting of subscription rights under a stock option plan by virtue of or in connection with the beneficiary’s professional activity implies that the beneficiary receives a benefit in kind granted by the issuer of the subscription rights. […]
Gift vouchers
In principle, gifts and vouchers granted by employers to their employees are subject to social security contributions and taxed as remuneration. […]
Meal vouchers
In order to pay employees differently, the employer can grant meal vouchers. The principle is that one meal voucher per working day can be granted. […]
Kilometric bicycle allowance
If an employee travels to work by bicycle, the employer can pay a “home-work” allowance. […]