Teleworking expenses up to 22 euros exempt from tax


Teleworking expenses will be exempt from taxes and contributions up to a value of 22 euros per month (for 22 working days). This amount can be increased by 50% (33 euros for 22 working days) if collective bargaining is provided for.

Introduced by the Decent Work Agenda, this measure takes into account the increased costs of energy, network and the purchase or use of computer equipment and systems, paid for by teleworkers.

The daily compensation limits are 10 cents for electricity consumption, 40 cents for internet access costs and 50 cents for the use of a computer or other IT equipment, which corresponds to 1 euro per day. The amounts only apply to expenditure on goods and services that are not provided by the employer.

Source: Government portal