hrservices.be banner

Tools

PwC service offerings

Tags

accounting treatment Belgium capital-sharing company cars crisis measures double tax treaty employee employees employment tax EU Regulation 883/2004 exemption fiscal benefit Flanders foreign income HR environment HR Services Human Resources income tax indexation India Lambermont life insurance marital quotient system pensions personal income tax private PC profit-sharing profit participation PTX registration duties salary slips salary tresholds second company car severance pay social security treaty stock option stock option income tax taxation tax reduction tax reform tax treatment Uruguay withholding tax work permit

Site search

Subscribe to our HRS headlines

RSS RSS – HRS Headlines

Sharing knowledge
The Tax Guide in De Tijd/L'Echo was created with the help of our Personal Tax Consultants

Discover Global Office MyTaxes.pwc.com and GlobalSTAR, our worldwide HR & tax web tools

Calculate your car policy’s VAT cost

Go to Benefit in kind VAT impact calculator
05Oct

Commuting expenses deduction

 

As you may know, the Belgian individual Income Tax Code includes provisions promoting the use of transportation means other than cars for commuting between home and the work place.

For income year 2005, taxpayers claiming a deduction for professional expenses on an actual basis and opting for such alternative transportation (public transport, motorcycle, bicycle,…), can deduct EUR 0,15 per commuting kilometre up to a daily maximum of 150 kilometres. For income year 2006 this maximum has been increased to 200 kilometres per day.

The Belgian tax authorities recently published (20/09/2005) a practice note detailing the terms and conditions of the deductibility of these commuting expenses:
FR: http://news.hrservices.be?lk200510051
NL: http://news.hrservices.be?lk200510052

Share

Posted: October 5th, 2005