Internet connections at home for employees.
On 18 October 2005 a parliamentary question has been raised concerning internet connections that an employee has at home to exercise urgent tasks for the employer and which is paid by the employer or declared by him as professional costs. These internet connections do not form part of the rent price or of the rent burden of the immovable property.
So when only the internet connection is paid by the employer or declared as a professional cost by the employer, than the owner of the immovable property is only taxable on the indexed cadastral income plus 40%. Read official publication.
