Your company provides you with a car, a mobile phone, an Internet subscription...
A benefit of any kind (or BAK) arises when a person connected with a company (self-employed manager or employee) receives a personal benefit. This could be a car, a mobile phone or an Internet subscription provided free of charge by the company. This benefit is then considered as professional income for the self-employed manager or employee. It is fictitious, but will have the effect of increasing the individual's tax liability.
How is BAK calculated ?
The law sets lump-sum amounts for the most common types of BAK (see ONSS website).
For cars, a specific formula is used to calculate it (see Lizy module).
Where no provision has been made, you assess the actual value of the benefit received.
💡 If you receive personal benefits, don't forget that these increase your taxable base as an individual (subject to social security contributions and personal income tax).