Quelles sont les règles en matière d’avantage résultant de l’usage d’un GSM?
Auteur | Ronny Favel |
L’employeur qui met à la disposition de son travailleur un GSM pouvant être utilisé tant à des fins professionnelles que privées octroie à ce dernier un avantage de toute nature résultant de l’usage privé du téléphone, qui sera taxable.
A défaut de base légale existant à ce sujet, la question qui se pose est donc celle de savoir comment évaluer cet avantage en vue de sa taxation.
Certaines propositions suggérant la mise en œuvre d’un système de taxation forfaitaire avaient été émises auparavant mais ont été rejetées par le dernier gouvernement.
Le Comité de Gestion de l’ONSS s’est cependant prononcé récemment sur la question. Certes, les enseignements dégagés par ce Comité ne concernent que la matière de la sécurité sociale. Néanmoins, il nous semble que ceux-ci pourront également être appliqués en matière fiscale.
En effet, l’administration fiscale devrait probablement s’y aligner par souci de logique et de cohérence. En tout état de cause, on ne voit pas pourquoi elle en déciderait autrement et ce, d’autant plus que les montants forfaitaires avancés par le Comité de Gestion de l’ONSS paraissent tout à fait raisonnables.
Dès lors, tant que le vide juridique subsistera en matière fiscale, il y aura lieu de se baser sur les règles énoncées par le Comité de Gestion de l’ONSS pour déclarer l’avantage de toute nature. A cet égard, le Comité considère qu’à défaut de pouvoir déterminer l’avantage résultant de l’utilisation privée d’un GSM mis à disposition par l’employeur sur base réelle, celui-ci peut être établi sur base forfaitaire, à concurrence d’un montant de 12,50 EUROS par mois.
Le Comité préconise toutefois de distinguer les trois situations suivantes :
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