An employer/company can pay daily lump-sum allowances for foreign business travel to employees or company directors in order to reimburse certain expenses. The lump-sum reimbursements can be determined on the basis of the list of allowances paid by the Federal Public Department of Foreign Affairs to its posted agents.New lists have been published to determine the reimbursements as from 1 April 2014:
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- New daily lump sum allowances list as from 1 April 2015
- Expected changes in employers’ tax reporting obligations of some equity incentives
- New daily lump-sum allowances list as from 1 October 2017
- Belgian tax reform reduces corporate rate to 25% and introduces fiscal consolidation
- Belgium decides to reduce corporate tax rate from 34% to 25%