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24Oct

New daily lump-sum allowances list as from 1 November

 

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 criteria.

In this respect, daily lump-sum allowances paid in reimbursement of short-term business travel expenses will be exempt from tax to the extent they do not exceed the daily lump sum allowances that are paid by the Ministry of Foreign Affairs to its civil servants while on mission abroad.

News

The new list of daily lump sum allowances applicable as from 1 November 2002 has just been released by the Ministry of Foreign Affairs and is available on our web site at the following address : http://www.hrconsulting.be/ias/topics/lsa.html

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Posted: October 24th, 2008