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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- Belgian tax reform reduces corporate rate to 25% and introduces fiscal consolidation
- Belgium decides to reduce corporate tax rate from 34% to 25%
- New daily lump sum allowances list as from 1 April 2015
- Belgian corporate tax deduction rejected for stock option plan cost recharged by foreign parent company
- Tax return deadline for income year 2013 (assessment year 2014) – Individuals