When an employer makes IT equipment or a charging station available to a worker as part of a Cafeteria Plan, the worker benefits from a right of use, but the equipment remains the employer's property.

At the end of the depreciation period, the employer may offer to permanently transfer ownership of the equipment to the worker. This option may also apply in the event of the worker's early departure from the company.

The residual value corresponds to the price at which the equipment can be taken over at the time of the ownership transfer. It cannot be determined definitively at the start of the Cafeteria Plan. It must be determined at the time of the transfer, taking into account the equipment's second-hand market value and its actual condition.

The residual value notably applies to:

At the start of the Cafeteria Plan, the employer cannot definitively set the residual value of the equipment. The value of the asset may change depending on its age, condition, technological developments, and the value observed on the second-hand market.

The residual value must therefore be determined on the effective date of the ownership transfer. It is based on the equipment's value on the second-hand market at that time.

The employer must also take the actual condition of the equipment into account at the time of the transfer.

The employer must take the actual condition of the equipment into account, including:

The employer must be able to justify the value applied in the event of a tax audit.

The gross budget of the Cafeteria Plan finances the right to use the equipment during the planned period. It does not automatically finance the transfer of ownership.

When the equipment is taken over, the worker must therefore pay the residual value determined by the employer. If the worker does not pay this value, or only pays part of it, the unpaid amount must be treated as a benefit in kind, hereinafter referred to as "BIK", and be subject to the applicable tax and social security treatment.

When ownership is transferred, the employer must prepare two separate documents:

The employer must issue a sales invoice in the worker's name.

This invoice must notably include:

The invoice must clearly identify the equipment concerned and the amount to be paid by the worker.

The worker pays the invoice directly to the employer, for example by bank transfer.

In addition to the invoice, the employer must prepare a document confirming the transfer of ownership of the equipment to the worker.

The employer checks that the use or depreciation period has ended, or that the conditions for an early transfer have been met.

The employer determines the residual value on the date of the ownership transfer, based on the equipment's value on the second-hand market at that time.

The employer issues a sales invoice in the worker's name, applying 21% VAT.

The invoice must include a sufficiently precise description of the equipment to avoid any ambiguity regarding the asset being transferred.

The worker pays the invoice directly to the employer, for example by bank transfer.

The employer keeps proof of payment and checks whether the invoice has been paid in full, partially, or not at all.

The employer and the worker sign the document confirming the transfer of ownership.

The transfer must be documented using the two required documents: the invoice and the ownership transfer document.

The employer determines the applicable treatment based on the amount actually paid by the worker and, where necessary, sends the information to the social secretariat.

The worker pays the full invoiced residual value.

In this case:

The worker pays only part of the residual value.

In this case, the outstanding balance constitutes a taxable BIK.

The employer must send this balance to the social secretariat for processing in the next payroll. The amount will be subject to social security contributions and withholding tax in accordance with the applicable rules.

If the worker does not pay the invoice and the equipment is nevertheless transferred to them, the full residual value constitutes a taxable BIK.

The employer must send the full residual value to the social secretariat. Social security contributions and withholding tax will then be calculated through the payslip.

If the worker does not wish to take over the equipment, they return it to the employer according to the agreed terms. This option is only possible if an agreement has been reached with the employer.

In this case: