Sport- en cultuurcheques elektronisch vanaf 1 juli 2024
Sport- en cultuurcheques worden beschouwd als een zgn. sociaal voordeel.
De toekenning ervan is niet beperkt tot werknemers, maar ook een bedrijfsleider kan ze zich laten toekennen door zijn vennootschap. Het voordeel is dat de er privé noch belastingen noch sociale bijdragen op moeten betaald worden.
De sportcheque en/of de cultuurcheque is voor een vennootschap echter niet aftrekbaar als beroepskost. Bovendien is het bedrag dat toegekend kan worden geplafonneerd op € 100 per jaar, per begunstigde en per soort cheque.
Net als maaltijd- en ecocheques worden ook de sport- en cultuurcheques vanaf 1 juli 2024 elektronisch uitgegeven (wet 29.03.2024, BS 31.03.2024). Als de cheques vervallen (15 maanden na uitgifte), kan de gebruiker de reactivering aanvragen binnen de drie maanden na de vervaldatum.
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