Cost proper to the employer: revisiting the new reporting obligation

frais propres à l’employeur

3 September 2021

Tax forms 281.10 and 281.20 – Get ready to map and report the actual reimbursement of expenses of your employees and directors!

According to article 57 of the Belgian income tax code (hereafter ‘BITC’), certain costs will only be tax deductible to the extent that they are properly reported on individual fee forms (281.10 for employees and 281.20 for company directors). This includes commissions, brokerage fees, trade rebates or other discounts, remuneration, bonuses, fees, allowances (‘vergoedingen’ /