Which homeworking expenses can you reimburse in Belgium, the Netherlands, France or Germany?

All amounts apply to the 2026 income year

Working from home has become a permanent fixture in many companies. Employers often cover the costs of internet, ICT equipment, office furniture or the use of the employee’s home. But which costs can you reimburse tax-free, how much does the reimbursement amount to and under what conditions can it be granted?

For internationally active employers, the answer is not always simple. A company can employ employees in different countries, while employees live across the border or work temporarily from another country. Even within an international group, colleagues with a similar homeworking regime may be subject to different tax and social security rules. A fee that is exempt in one country may be treated differently in another country or be subject to additional conditions.

That is why in this article we compare the home working and ICT allowances in Belgium to those of the three largest neighbouring countries: the Netherlands, France and Germany. We look at which flat-rate reimbursements are possible, what costs are covered and what employers need to be aware of in each country. Such comparison is useful for companies that have foreign branches, employ cross-border workers or allow employees to work from home from another country. This will enable you to draw up an international homeworking policy that is as coherent as possible, without losing sight of local regulations.

Belgium

In Belgium, employers are allowed to pay their employees a monthly homeworking allowance when they structurally work from home. In practice, this amounts to an average of at least one working day per week, two half days per week or one week per month. This applies to both full-time and part-time employees.

The allowance is regarded as costs proper to the employer and is completely exempt from taxes and social security contributions up to an amount of € 164.21. Employers may also pay € 20 per month to employees who use their own internet connection. In addition, € 20 per month may also be paid for the use of a private computer with peripherals. If only employees’ peripherals (such as a computer screen, printer, etc.) are used while teleworking, € 10 per month can be reimbursed.

The homeworking allowance is supposed to cover all fixed costs of working from home, ranging from the space itself (rent and depreciation), office supplies, utilities and so on. It is possible to reimburse office furniture on the basis of supporting documents (invoices, proof of purchase), such as an office chair or table, a desk lamp, a keyboard and mouse, and so on. Such expenses are only eligible if the employer also makes that material available in the workplace under normal circumstances.

The Netherlands

The Dutch tax authorities permit for a net allowance of € 2.45 per day worked from home. This allowance is paid in addition to any tax-free allowances for ICT resources.

In addition, employers can reimburse the subscription costs that employee incurs for their internet connection. This allowance may be calculated pro rata according to the number of days that the employee works from home. If the employee has a subscription including internet, telephone and television, only the part for the internet connection may be reimbursed.

In addition, there is an allowance for the so-called occupational health and safety facilities, which are all resources that contribute to the safety and ergonomics of the workplace. This can be, for example, an ergonomic office chair, computer glasses or a footstool.

In the Netherlands, there is a distinction between a workspace (e.g. office or study in the home) and a workplace. The latter must, amongst other things, have its own entrance and its own sanitary facilities. The employer also concludes a business lease with the employee, so that they can have access to that space. Furthermore, the employee must also actually work in that workplace. If that is the case, then a so-called nil valuation applies to all facilities at the workplace, such as a desk, a copy machine, but also drinks such as coffee and tea: they do not count as wages.

France

In France, employers can pay a tax-free allowance of up to €2.70 for each day worked from home, the so-called “indemnité télétravail”. For employees who always work from home, the monthly allowance is a maximum of € 59.40. If a sectoral collective labour agreement or an interprofessional agreement lays down a flat-rate allowance, up to € 72.60 per month is possible. Every homeworking day must be carefully registered, and a homeworking allowance cannot be combined with daily allowances or travel expenses.

If employees use their own ICT devices, the employer can reimburse these costs (e.g. telephone calls). Most users nowadays take out a subscription with a flat rate, which makes it difficult to determine the cost of professional use. In such a case, a lump sum of up to € 55.20 per month may be reimbursed, unless the subscription costs less as a whole. However, this allowance is not permitted if the flat-rate homeworking allowance is already granted, as it is already supposed to cover the use of private ICT resources.

In addition to these lump sums, it is also possible to reimburse the costs of working from home based on their real value. For example, all costs associated with the home (rent, utilities) can be reimbursed in proportion to the share of the workspace in the total surface area of the home. If the employee purchases office furniture and supplies on behalf of their employer, but remains the owner of it, half of those costs can be reimbursed tax-free.       This reimbursement is only possible if the employee has had to actually incur additional expenses purchasing office furniture or supplies.

Germany

In Germany, the tax authorities currently do not allow tax-free homeworking allowances. When employees use their own telephone connection to perform their tasks, the employer may pay a fee for this. Because subscriptions usually have a flat rate, those costs are sometimes difficult to determine. Therefore, a flat rate of 20% of the subscription costs may be reimbursed, up to a maximum of € 20 per month.

The employer can also pay a fee for the use of the internet, but in principle this is not tax-free. The employer can pay a so-called flat-rate tax or “Pauschalsteuer” of 25% on the allowance himself. In this way, theyfree the employee from taxes and social security contributions on that benefit.

A comprehensive homeworking policy across borders

Homeworking and ICT allowances vary greatly from country to country, both in terms of amounts and conditions. For internationally active employers, one uniform regulation is therefore not always sufficient.

Do you want to develop an international homeworking policy or check whether your current allowances comply with local tax and social law rules?

Van Havermaet’s international experts will help you tailor your policy to suit the verious countries in which your employees operate, ensuring the policies are both accurate and practical. Feel free to contact us.