Costs proper to the employer – Belgian business trips

Nicolas de Limbourg 28 October 2013


Costs incurred by an employee during a Belgian business trip can be reimbursed free of income tax by their employer on a lump sum basis, provided the amount reimbursed is in line with the expense rates applied by the government for its own state personnel.

In a recently published Q&A, the Minister of Finance confirmed that the rates to be used for the private sector are equivalent to the higher rates applicable to category A4 and A5 state personnel in all cases. These rates can be expensed provided the employee is travelling for at least five hours per day.