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
New daily lump-sum allowances list as from 6 July 2018
An employer/company can pay daily lump-sum allowances for foreign business travel to employees or company directors in order to reimburse certain expenses. If the lump-sum reimbursements for short-term business trips abroad (not exceeding 30 calendar days) are determined on the basis of the list of allowances paid by the Federal Public Department of Foreign Affairs
New lump-sum amount for reimbursement of business use of private car
Employees using a privately-owned car for business purposes can now be reimbursed a lump-sum amount of EUR 0.3573 per kilometer. Costs that an employee incurs when using a privately-owned car for business purposes can be reimbursed by the employer free of income tax and exempt from social security contributions. Repayment can be made on a
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 lump-sum amount for reimbursement of business use of private car
Employees using a privately-owned car for business purposes can now be reimbursed a lump-sum amount of EUR 0.3460 per kilometre. Costs that an employee incurs when using a privately-owned car for business purposes can be reimbursed by the employer free of income tax and exempt from social security contributions. Repayment can be made on a
Costs proper to the employer – homeworking
If certain conditions are met, no income taxes and no social security contributions are due on allowances which are attributed as a ‘repayment of costs proper to the employer’. The National Social Security Office has recently decided to increase the maximum lump-sum allowance which can be attributed as a cost proper to the employer for
