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  • Studio Paci

📊 Fringe Benefits 2024 with significant changes 📊

Updated: Dec 11, 2023

🌟 General Overview 🌟

From 2024, employee fringe benefits will see new exemption thresholds, with the introduction of a double limit for tax and social security non-taxability.


💼 Details on Limits 💼


-For Employees with Dependents:

  • Annual exemption limit: 2,000 euros.

  • Includes: refunds for rent expenses or interest on mortgages for the primary residence.

-For Employees without Dependents:

  • Annual exemption limit: 1,000 euros.

  • It covers the same types of expenses.


📈 Analysis 2023 vs 2024 📈

  • In 2023, the exemption threshold was €3,000 for employees with dependent children.

  • From 2024, differentiation is foreseen based on the employee's family situation.


🏡Interests on Mortgages and Rentals 🏡

  • Since 2024: Inclusion of mortgage interests and rental expenses as fringe benefits.

  • Proposal for an extension to include other types of expenses related to the economic emergency.


🔍 Procedure for Mortgages🔍

  • Application for mortgages granted directly by employers or through third parties.

  • Important: follow specific rules to prevent the contribution from becoming taxable.

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