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
Foreign business trips – Costs proper to the employer
Foreign business trips – Costs proper to the employer Costs incurred by employees during foreign business trips can be reimbursed free of income tax by their employer on a lump sum basis, provided the amount reimbursed is in line with the expense rates applied by the government for its own state personnel. As stated in
New daily lump-sum allowances list as from 1 April 2013
New daily lump-sum allowances list as from 1 April 2013 Reimbursements by the employer of expenses, incurred by an employee within the scope of his employment, are exempt from tax to the extent that they can be supported by appropriate documentation. The tax exemption of a lump-sum reimbursement of such expenses may also be allowed
New daily lump-sum allowances list as from 1 April 2012
Context Reimbursements by the employer of expenses incurred by an employee within the scope of his employment are exempt from tax to the extent that they can be supported by appropriate documentation. The tax exemption of a lump-sum reimbursement of such expenses may also be allowed provided the lump-sum amount is determined based on reasonable
