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 abroad will be exempt from tax to the extent they do not exceed the daily lump sum allowances that are paid by the Federal Public Service Foreign Affairs to its civil servants while on mission abroad.

News

The new list of daily lump sum allowances applicable as from 1 April 2010 has been published recently in the Official Gazette and is available on our web site at the following address: http://www.hrservices.be/taxtools/index.html?l=en&p=2