• Phone: 015/20 62 15
  • Email: info@mechlinia.be
Mechlinia
Mechlinia
Start typing and press "Enter" or "ESC" to close

Latest news

  • Bent u mee met de nieuwe autofiscaliteit die vanaf 2023 uit de startblokken schiet?
  • (Geen) investeringsaftrek voor verhuurde goederen
  • Verhuur van gemeubeld logies

Services

  • Boekhouding
  • Fiscaliteit
  • Starters
  • Financieel en Juridisch
  • Home
  • Kantoor
  • Diensten
    • Boekhouding
    • Fiscaliteit
    • Starters
    • Financieel en Juridisch
  • Medewerkers
  • contact

Company installs solar panels on the house of a manager or employee

Your employer installs solar panels on the roof of your private home. Why? To give you a benefit? Or maybe you are the manager and the company is located in (a part of) your house? What about taxes? The minister surprises.

All benefits are salary

The standard rule is that all benefits that the company grants to employees – employees or company directors – are regarded as salary or as company directors' compensation. Benefits are taxed at their market value. The 'market value' here is the value that the benefits have with the recipient.

There are 2 types of exceptions to this.
Some benefits are not considered taxable benefits, but social benefits. They are therefore not taxable in the hands of the employee. Just think of the eco vouchers.
Other benefits are considered taxable benefits, but their value is estimated on a lump sum basis. A typical example is the provision of a house: the recipient is not taxed on the actual benefit, but on an amount based on the cadastral income of the house.

Solar panels: whose are they?

How do you calculate the benefit if the employer has solar panels installed for an employee? That depends on whose the solar panels are.

If the solar panels become the property of the employee, the taxable benefit is equal to the value of the solar panels. In response to a parliamentary question, the Minister of Finance clarified that the benefit is valued based on the market price for the same installation for private customers.

But it can also be agreed that the installation remains the property of the employer. In that case, the advantage is not the value of the solar panels, but the price that the employee would have to pay if he/she were to rent the solar panels. In other words: the current annual lease price for solar panels on the private market.

And the electricity?

The minister further clarifies in his answer that once the provision of the solar panels has been taxed, the electricity produced can no longer be regarded as a benefit in kind. This applies both in the hypothesis that the employee is the owner of the installation, and when the installation is put at his disposal and he pays tax on a fictitious lease price.

Alternative for free electricity?

At the beginning of 2022, an electricity company launched a product in which the employer concluded an electricity contract for the employee, so that he could receive free electricity or electricity at a reduced price – subject to conditions and with some restrictions. The 'free provision of heating and of electricity used for purposes other than heating' is also taxable, but in principle on a lump sum amount. The value of such benefit in 2022 is equal to 2.130 euros per year for heating, and 1.060 euros per year for electricity for executives and business leaders. For other employees, this value is set at respectively 960 and 480 euros per year.
That lump sum valuation is much lower than the actual value of the benefit, so the gain was calculated quickly. However, the minister reacted fairly quickly by limiting the lump sum estimate for free heating and electricity to situations where the house is also put at the disposal of the employee. If not, then the real value of the benefit counts.

The question is therefore (and certainly if the employer remains the owner of the solar panels) what is actually ‘put at the disposal' here: the solar panels or the electricity?

Suppose you live in a house owned by your company. And your company installs solar panels on the building, which saves you electricity… What is your advantage then? The solar panels or the electricity...? It seems that the last word on this has not yet been written.

  • Latest news
  • Services
Bent u mee met de nieuwe autofiscaliteit die vanaf 2023 uit de startblokken schiet? 17.01.2023
Read more
(Geen) investeringsaftrek voor verhuurde goederen 28.11.2022
Read more
Verhuur van gemeubeld logies 08.11.2022
Read more
Transfer of unpaid shares 04.11.2022
Read more
Company installs solar panels on the house of a manager or employee 05.10.2022
Read more
Vzw verhuurt zaal: btw-complexiteit is troef 10.08.2022
Read more
Woning als vorm van loon 13.06.2022
Read more
Is a personalized number plate tax deductible? 09.05.2022
Read more
All news
Boekhouding Een sterke boekhouding vormt de basis van een gezonde onderneming. Boekhouding is meer dan het volgen van de talrijke verplichtingen opgelegd door de wet. Via ons advies op maat, wordt uw boekhouding een beleidsinstrument om uw zaak optimaal te leiden.
Read more
Fiscaliteit Als ondernemer en bedrijfsleider wordt ook u geconfronteerd met belastingen. De complexiteit binnen de huidige wetgeving vraagt bovendien om gespecialiseerd advies en continue begeleiding. Wij verdedigen uw belangen als belastingplichtige en staan u bij in geval van fiscale controles.
Read more
Starters Bent u van plan om als zelfstandige op te starten? Dan is uw vraag naar professionele ondersteuning een eerste goede zet.
Read more
Financieel en Juridisch Een belangrijk aspect voor elke ondernemer blijft de continue opvolging van financiële planning.
Read more

openingsuren kantoor

Maandag tot en met vrijdag : van 08.30 uur tot en met 17.00 uur.
Voor een afspraak buiten de kantooruren gelieve telefonisch contact op te nemen.

Contactgegevens

Boekhoudkantoor Mechlinia BV
Frans Halsvest nr 2 bus 101
2800 Mechelen

Tel. : 015/20.62.15
GSM : 0476/23.61.49
Fax : 015/20.86.45

website by Kluwer EasyWeb