Business travel within Belgium: new indexed amounts for lump-sum cost reimbursements
If certain conditions are met, employers are allowed to make lump-sum payments, which are tax-free in the hands of the employees, in order to reimburse these employees for expenses incurred due to business travel within Belgium. As of 1 October 2018 a tax-free meal allowance of EUR 17.06 (instead of EUR 16.73 per day) is
Business travel within Belgium: new rules for lump-sum cost reimbursements
General principle An employer can reimburse employees for business related expenses. In principle, the reimbursement of genuine business expenses is not treated as taxable income in the hands of the employees and company directors, as it concerns costs proper to the employer or company. In practice, business expenses are often reimbursed via detailed expense reports
