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Business travel within Belgium: new rules for lump-sum cost reimbursements

Date: 09/10/2017
Subject: Tax law
Written by: Bron: PWC

A lump-sum reimbursement is accepted for allowances paid to employees and company directors as a reimbursement for business travel within Belgium, provided that the amounts are in accordance with the similar allowances paid by the Belgian authorities to their personnel. Going forward, this general principle remains in force, but the Royal Decree of 13 July 2017 determining the allocations and allowances of federal civil servants modifies the rules in a significant manner as from 1 ..

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