Entering into a rental agreement with a family member is a possibility.
However, this should then correspond to reality. All conditions must also be met between family members.
The rent can then be paid from the mobility budget; if this spending option is offered by the employer and provided, of course, that the conditions are met: the place of residence is within 10 km of the normal place of work or the employee works from home at least 50% of the time.
However, there may be adverse tax consequences for the person with whom the lease is concluded.
In principle, the income from one's own home is exempted in accordance with Article 12, §3, ITC 92. When part of it is rented out (part of the right of enjoyment over that property is surrendered), part of that property income will no longer be exempt, and that person will be taxed on part of the property income. This also has a negative impact on tax relief for the housing bonus. Because part of the enjoyment right on the property is surrendered (lease), it no longer concerns the owner-occupied property, and the housing bonus tax credit can no longer be granted.
Some examples:
The son (still) lives with the parents. The son pays a rent cost agreed with the parents.
The son concludes a rental contract with the parents to rent his flat.
The son enters into a rental agreement with a relative (e.g. uncle) to rent his flat.