Category: Tax-free benefits
Home-office allowance
A tax-free monthly lump sum a company can pay a director who structurally works from home.
A director who regularly works from home can receive a fixed monthly allowance from the company to cover home-office costs, free of tax and social contributions, instead of tracking and reimbursing every individual expense. Paying the equivalent net amount as ordinary salary would cost the company considerably more.
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This article is general information for a one-person company (BV/SRL), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.