Exemption of the benefit of fully depreciated computers donated by employers

Article 31 of the 2008 Finance Act adds a 31° bis to Article 81 of the General Tax Code: the benefit an employee receives when the employer hands over, free of charge, fully depreciated computer equipment and software allowing internet access is exempt from income tax, up to a total cost price of €2,000 per year. The benefit is also not treated as pay for general and agricultural social security contributions. The provision comes from a Senate amendment by the economic affairs committee.