Provision of accommodation

The free provision of accommodation constitutes a taxable benefit in kind.

For undeveloped property, the benefit in kind is assessed at 100/90th of the indexed cadastral income of the undeveloped property (or part of it).

For buildings or parts thereof, the benefit is fixed at 100/60ths of the indexed cadastral income of the built property (or part thereof), multiplied by 2.

In the case of furnished accommodation, the taxable benefit fixed as above is increased by 2/3.

With regard to the free supply of heating and electricity, the taxable benefit in kind must be valued at its actual value, except in cases where electricity and/or heating is supplied free of charge together with the free provision of a dwelling. In that case, a flat-rate valuation is provided for. A distinction is made according to whether these benefits are granted to management staff and company directors, on the one hand, or to other beneficiaries, on the other:

• to management staff and company directors: EUR 2,500/year for heating and EUR 1,250/year for electricity used for purposes other than heating;
• other beneficiaries: EUR 1,130/year for heating and EUR 560/year for electricity used for purposes other than heating.

On the other hand, the taxable benefit (including heating and electricity) resulting from the free use of a single room is set at a flat rate of EUR 0.74 per day or EUR 266.40 per year.

The contribution of the employee to these costs is deducted from the taxable benefit.