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
New daily lump-sum allowances for foreign business trips
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
