Neodyum Miknatis
amateur porn
implant
olabahis
Casino Siteleri
Kayseri escort
canli poker siteleri kolaybet meritslot
escort antalya
istanbul escort
sirinevler escort
antalya eskort bayan
brazzers
Short Reads

What are the tax consequences of the coronavirus with regard to telework?

What are the tax consequences of the coronavirus with regard to telewo

What are the tax consequences of the coronavirus with regard to telework?

19.03.2020 BE law

The impact of the coronavirus is strongly felt in tax matters. The Ruling Commission has set up an accelerated procedure for the ruling requests concerning the lump sum expense allowances with regard to telework.

When an employee works from home, the employer may grant the employee a lump sum expense allowance to cover his or her home office costs, such as electricity, central heating, office supplies, print costs, insurance, etc.

When all relevant conditions are fulfilled, these lump sum expense allowances are exempt from taxes and social security contributions in the hands of the employee, and are (partly or fully) tax deductible in the hands of the employer.

In order to obtain certainty about the tax treatment of these allowances, the taxpayer may apply for an advance tax ruling with the Belgian Ruling Commission.

Due to the substantial increase in telework because of the spread of the coronavirus, the Ruling Commission has installed a swift procedure for the ruling requests concerning the lump sum expense allowances for home office costs. Since considerably more employees are currently working remotely due to the corona-measures issued by the federal government, more employers will grant the (maximum) home office allowance to their employees. The Ruling Commission acknowledges the reality of the current business needs and anticipated the increasing number of ruling requests with regard to the home office allowances. As such, an 'express Corona home working ruling' can be obtained through a swift procedure, allowing a lump sum expense allowance of 126,94 EUR per month per homeworking employee (without the need to categorize the employees). This swift ruling procedure may therefore be of interest to enterprises wishing to obtain legal certainty as to the tax-advantageous home office allowances they grant or may grant in the near future. Enterprises that already dispose of a ruling with regard to the  lump sum expense allowances can also apply for a new ruling in order to raise the allowance to 126,94 EUR per month for all categories of currently homeworking employees. However, it should be noted that the lump sum expense allowance approved by such a ruling may be granted as long as the coronavirus measures of the National Security Council are in force. The ruling would therefore be valid for as long as the coronavirus measures are in force (as opposed to the usual validity of 5 years).

For more information on how to cope with the impact and consequences of the coronavirus relating to your company, please contact one of our specialists.

 

This article provides some general insights on different legal questions. These insights do not constitute legal advice and may not be relied upon as if they were legal advice. The outcome of any legal analysis will strongly depend both on the specific facts and circumstances of each case and on the particularities of the sector and legal relationship involved. Our legal experts in the various domains concerned are available to assist you with the analysis of your questions and provide specific advice tailored to your case and circumstances.

Team

Related news

29.10.2020 NL law
E-book NOW-3: Derde tijdelijke noodmaatregel overbrugging voor behoud van werkgelegenheid

Articles - Op 28 augustus 2020 kondigde de regering het derde noodpakket aan met maatregelen om de economie te blijven ondersteunen. De huidige tweede golf en de daaropvolgende aanscherping van de maatregelen laten zien dat het belang van dit derde noodpakket onverminderd groot is. Onderdeel van het noodpakket is de Derde tijdelijke noodmaatregel overbrugging voor behoud van werkgelegenheid (NOW-3). Werkgevers kunnen hiervoor vanaf 16 november 2020 een aanvraag indienen.

Read more

21.10.2020 NL law
Doorberekenen 100% loonkosten onredelijk vanwege doel NOW-regeling (annotatie)

Articles - De vraag in hoeverre afspraken over arbeidsvoorwaarden, zoals loon, bonussen en onkostenvergoedingen, kunnen worden gewijzigd is vanwege de coronacrisis een actueel arbeidsrechtelijk vraagstuk. Cao’s en individuele afspraken tussen werkgevers en werknemers, die voorafgaand aan de coronacrisis zijn gesloten, komen hierdoor op losse schroeven te staan.

Read more

15.10.2020 NL law
Coronaboetes voorgelegd aan rechter

Short Reads - Het Openbaar Ministerie (OM) liet eind september weten dat er circa 17.200 strafbeschikkingen zijn uitgevaardigd wegens het overtreden van de corona-noodverordeningen, voornamelijk vanwege het houden van onvoldoende afstand. Een groot aantal mensen heeft verzet ingesteld tegen de strafbeschikking. Zulke zaken worden voorgelegd aan de rechter, tenzij de officier van justitie de strafbeschikking intrekt.  Inmiddels hebben rechters de eerste coronaboetes beoordeeld.

Read more

12.10.2020 NL law
De NOW-3: wat verandert er ten opzichte van de NOW-1 en de NOW-2?

Short Reads - De regering kondigde op 28 augustus 2020 het derde noodpakket aan om de economie ten tijde van de coronacrisis te blijven ondersteunen. Onderdeel van dit noodpakket is de Derde tijdelijke noodmaatregel overbrugging voor behoud van werkgelegenheid (“NOW-3”). Op 9 oktober 2020 is de NOW-3 gepubliceerd in de Staatscourant. Dit bericht geeft een kort overzicht van de hoofdlijnen van de NOW-3. Tevens komen de belangrijkste verschillen met de NOW-1 en de NOW-2 aan bod. 

Read more