Foreign business trips – Costs proper to the employer

Nicolas de Limbourg 1 April 2014


Foreign business trips – Costs proper to the employer

Costs incurred by employees during foreign business trips 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.

As stated in a previous headline, for foreign business trips exceeding 30 calendar days, the lump-sum reimbursements should, in these cases, be calculated in accordance with the list of allowances paid by the Federal Public Department of Foreign Affairs to its posted agents and be limited to 60% of the amounts applicable for civil servants on a mission abroad.

By a Ministerial Decree of 13 March 2014, the government has updated the list of allowances paid by the Federal Public Department of Foreign Affairs to its posted agents and civil servants on a mission abroad.

The new amounts (included in the link) can be applied as from 1 April 2014.

List of countries