Daily tax free allowances for business travels abroad |
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Please have a look at the principles
below before making any computations Amounts applicable as from 1 April 2014 |
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Principles |
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Allowances given by an employer to his employee to cover foreign business travel expenses are costs proper to the employer. These allowances are tax exempt for the employee (art. 31, al.1, 1° Belgian Income tax Code) and are deductible for the employer. Daily lump-sum allowances paid to reimburse expenses incurred during
short foreign business travel are exempt from tax to the extent
they do not exceed the lump-sum per diem allowances paid by the
Federal Public Service Foreign Affairs to its civil servants who
go on a mission abroad, based on the official list published by
Foreign Affairs (however, higher lump-sum can still be accepted
if justified). |
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Related documentation |
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The full list (1 document) and further details are also available |