Reimbursement for domestic business trips: new maximum tax flatrate amounts from 1 October 2022 SD Worx Knowledge Centre
An employee who travels within Belgium on behalf of their employer in this respect incurs costs. The employer may reimburse costs for a domestic business trip on a flat-rate basis. From 1 February 2022, the tax flat-rate amounts will increase following an index adjustment. The following amounts apply from 1 February 2022: • •
Day allowance: €18.11 per day Accommodation costs: €135.85 per day
If the employer respects these amounts and the applicable conditions, the tax authorities consider these allowances as a cost proper to the employer. The allowance then constitutes a non-taxable benefit for the employee and a tax-deductible business expense for the employer. Consequences for the employer Provided that all conditions are met, you may grant your employee a higher flat-rate amount as reimbursement of expenses incurred during domestic business trips from 1 February 2022.
Table of contents
Legal content 1. Tax rules 1.1. Amounts 1.2. Conditions 1.2.1. Fixed meal or daily allowance 1.2.2. Monthly flat-rate allowance 1.2.3. Accommodation 2. NSSO rules
SD Worx Social/Legal News March 2022
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