fiscalité
Benefit in kind for the provision of heating and/or electricity
Par FMG_admin
Art. 18 of the Royal decree implementing the Income Tax Code determines the flat-rate assessment of different non-cash benefits in kind, among which the free provision of heating and/or electricity purposes other than heating.
The flat-rate assessments for 2021 (fiscal year 2022) amount to 2.080€ for the provision of heating and 1.030€ for electricity if granted to management personnel or company managers. It amounts to respectively 930€ and 470€ if granted to other personnel members.
A Royal Decree of 19 December 2021 amending Article 18, § 3, the RD/CIR92 on the flat-rate assessment of benefits in kind was published in the Belgian Official Gazette of 27 December 2021. From the 1st January 2022 (Fiscal year 2023), the flat-rate assessment of the benefit in kind for the free provision of heating and electricity will be limited to cases where the provision includes the dwelling free of charge. Otherwise, the assessment will be based on the real value of the benefit for the beneficiary.