Monthly home office allowance for employees increased

On 8 January 2024, the Belgian tax authorities published circular letter 2024/C/2 (Dutch I French) updating the maximum monthly amount of the lump sum home office allowance payable to employees as an exempt cost proper to the employer.

The maximum amount is set at EUR 151.70 per month as from 1 December 2023 and is aligned with the amount announced by the National Social Security Office on 21 December 2023 (Dutch | French).

The home office allowance may be granted for regular and structural telework (defined as the equivalent of at least one day per week, assessed on a monthly basis).

This regime does not apply to self-employed directors nor to employees with special arrangements (such as a salary split). In these cases as well as in other specific cases or for other lump sum allowances, it is advisable to apply for a tax ruling to obtain legal certainty on the tax exemption of the allowance.