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29Oct

Private computers given to employees by their employers – update

 

Context

As mentioned in our PTX headline of 14 December 2001(*), in the Belgian government’s action plan of March 2001 and in its report of 9 October 2001 about corporate tax reform, it was suggested that there was a need for clarification of the tax consequences for the employer and the employees of private PC (personal computers) purchase programs. The purpose of this tax clarification was to promote private PC purchase (programs) and thus the use of private personal computers in Belgium, the so-called “promotion of the E-society”. We also mentioned in this PTX headline a related tax law proposal, dated 9 November 2001.

The news

Based on the first draft of the Program Law 2003 (approved in Council of Ministers of 23 October 2002), employees who, in the scope of an employer organized Private PC purchase program, purchase an Internet connected PC at favourable conditions can benefit from a partial tax exemption of the advantage granted to them.

Source: Press Release by the Prime Minister following the Belgian Cabinet Meeting of 23 October 2002.

(*) http://www.hrconsulting.be/headline.html?ph=200112141318

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Posted: October 29th, 2002