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22May

Tax treatment luncheon vouchers

 

The Belgian tax authorities published today in the Official Gazette(*) a notice to employers concerning the tax treatment of luncheon vouchers. The social security treatment was already published as mentioned in the PTX Headline of 11 March 2003(**).

As is the case for social security purposes, and with effect from 1 January 2003, the employer contribution to a luncheon voucher may amount to maximum EUR 4.91 per voucher (this was EUR 4.46 before) to be non taxable for the employee (but not tax deductible for the employer). The employee’s personal contribution per voucher remains at EUR 1.09, giving a total value of EUR 6.00 per luncheon voucher.

(*) http://news.hrservices.be?lk200305221
(**) http://news.hrservices.be?200303111736

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Posted: May 22nd, 2003