Employee: Is the Smartum Commute benefit a tax-free benefit?

The amount of the Smartum Commute benefit determines whether the benefit is tax-free or taxable for the employee. For example, if an employee receives a benefit worth €1000 per year, €450 of this is taxable and €550 tax-free.

€1 - 300 / yearTax-free

€301 - 750 / yearTaxable (for the proportion exceeding €300)

€751 - 3,400 / yearTax-free


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