{"id":43949,"date":"2023-02-21T12:19:48","date_gmt":"2023-02-21T10:19:48","guid":{"rendered":"https:\/\/www.e2.law\/?p=43949"},"modified":"2023-02-21T12:34:45","modified_gmt":"2023-02-21T10:34:45","slug":"company-phone-with-subscription","status":"publish","type":"post","link":"https:\/\/www.e2.law\/en\/2023\/02\/21\/company-phone-with-subscription\/","title":{"rendered":"Company phone with subscription"},"content":{"rendered":"

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?<\/p>\n

<\/p>\n

Or the employee uses it:<\/p>\n

    \n
  1. In a purely professional context ;<\/li>\n
  2. In a professional and private setting.<\/li>\n<\/ol>\n

    In the first case, no benefits of any kind (NTBs) should be recorded for the employee.<\/p>\n

    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.<\/p>\n

    Nevertheless, the administration and the NSSO tolerate that in certain cases the NTD is equal to EUR 0.00<\/strong> 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.<\/p>\n","protected":false},"excerpt":{"rendered":"

    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?<\/p>\n","protected":false},"author":174,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-43949","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nCompany phone with subscription - e2.law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.e2.law\/en\/2023\/02\/21\/company-phone-with-subscription\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Company phone with subscription - 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