BDO Belgium: Working From Home Tax Exempt Options

April 2021

As from 1 March 2021, the new tax circular (Circular 2021/C/20), created in consultation with the National Social Security Office, comes into force for situations of working from home that have occurred since 1 January 2020. On the basis of this circular, the employer can confer certain allowances/goods exempted from income tax to employees who are working from home. This circular replaces the first circular concerning working from home allowances of 14 July 2020 (Circular 2020/C/100) and it will continue to apply after the mandatory working from home rule will be lifted. We summarise the most important points below.
 

What is reimbursed?

The circular deals with the income tax consequences of working from home for the employee of:
  • The reimbursement by the employer of the costs borne by the employee such as: office costs, office furniture/IT equipment costs, costs for professional use of a private internet connection and subscription, private computer, own second computer screen, and a printer/scanner without private computer.
  • The provision by the employer of office furniture/IT equipment.