An employer can grant vouchers to its employees. In principle, gifts granted by an employer to its employees are to be considered as a taxable benefit in kind. However, the Belgian tax authorities accept that vouchers, regardless of their nature (gift vouchers, experience vouchers, cultural vouchers, book vouchers, sports vouchers, purchase vouchers, etc.), are considered as tax-free “social benefits” if certain conditions are met. The vouchers must among others have an insignificant value and they must be granted to the employees with a clear objective to the workforce and not as compensation for work done.

From now on, movie vouchers are also considered as tax-free “social” or employee benefits if they meet the above conditions. The exemption applies to movie vouchers that give access to movie theatres and movie festivals.