No lump sum valuation of private use of company cell phone after all?

As a reminder, the proposed system consisted of the application of a lump sum of € 12.50 per month, except if the employer had his own system which allowed for a clear distinction between personal and professional use.

We would therefore stress that the current system, characterised by a legal uncertainty, remains in force: The benefit-in-kind for the private use of company cell phones, Blackberrys etc. will still be valued – for the determination of social security contributions – in the most accurate way possible, i.e. the real value of the benefit.

It therefore remains advisable to make a clear distinction between the professional and the personal use of company cell phones, Blackberrys etc.

Please note that if and when lump-sum valuation becomes law , it  would immediately apply under tax law as well (since it would form part of the Income Tax Code).

Do not hesitate to contact Sylvie Dubois or Brigitte Lievens if you have any additional questions.