Through the provision of computers, tablets and mobile
phones, employers generally seek to increase the efficiency and
productivity of their employees. However, over the past few years,
this practice has fallen out of fashion, to a certain extent. The
prevailing trend is to allow employees to use their own devices for
professional purposes, also known as "Bring Your Own
Device" (BYOD) plans.
On 17 October 2013, NautaDutilh's Tax and Employment teams
will organise a client seminar on, amongst other topics, the tax
and social security consequences of BYOD plans.
In this newsletter, we point out some of the social security and
tax rules that may apply to such plans.
However, in order to ensure legal certainty, before introducing
a BYOD plan, we generally recommend that the employer obtain an
advance ruling from the tax authorities and submit questions to the
National Social Security Office (ONSS/RSZ) on the possible tax and
social security treatment.
