{"id":934,"date":"2024-08-19T12:17:35","date_gmt":"2024-08-19T10:17:35","guid":{"rendered":"https:\/\/fiscalclear.com\/private-benefits-through-the-company\/"},"modified":"2024-08-19T12:17:46","modified_gmt":"2024-08-19T10:17:46","slug":"private-benefits-through-the-company","status":"publish","type":"post","link":"https:\/\/fiscalclear.com\/en\/private-benefits-through-the-company\/","title":{"rendered":"Private benefits through the company"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Benefits in kind for directors<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Definition.<\/strong>  As a director, you receive a benefit of any kind (ATN) when you make private use of company property, such as a car, telephone or home, without compensating the company.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Taxation.<\/strong>  These benefits are added to your taxable income and subject to personal income tax (IPP) and social security contributions. They are generally valued on a flat-rate basis, often at less than their actual value. These NTDs have no impact on corporate income tax.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Deduction for the company.<\/strong>  NTD expenses are deductible for the company, provided they are incurred to generate taxable income and the services are real.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Tax justification.<\/strong>  The tax authorities require that these benefits correspond to genuine remuneration for work actually carried out. This principle applies to all types of NTDs, including company vehicles and other assets.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Benefits in kind for directors Definition. As a director, you receive a benefit of any kind (ATN) when you make private use of company property, such as a car, telephone or home, without compensating the company. Taxation. These benefits are added to your taxable income and subject to personal income tax (IPP) and social security [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-934","post","type-post","status-publish","format-standard","hentry","category-non-classifiee"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/posts\/934","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/comments?post=934"}],"version-history":[{"count":1,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/posts\/934\/revisions"}],"predecessor-version":[{"id":935,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/posts\/934\/revisions\/935"}],"wp:attachment":[{"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/media?parent=934"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/categories?post=934"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/tags?post=934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}