The value of any accommodation and personal living expenses provided by the employer to the employee are generally considered to be taxable benefits-in-kind, with PIT, SSC and SCT due.
Accommodation provided to employees who are attendees in PhD or other training programs, or are given refugee status, may not be considered as a taxable benefit.
When accommodation of the employee takes place by the employer in a residence maintained by the employer or in a workers' hostel, this in-kind allowance is also exempt from PIT and other public burden, if several conditions are met (see 4.4).
For remote workers, a home office allowance can be provided
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Web page updated on 17 Mar 2025 16:37