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An employer may grant a flat-rate kilometric allowance to staff members who use their own cars, motorcycles or mopeds for professional travel. A new lower amount shall apply as from 1 July 2020.
The allowances granted by an employer to his employees for the use of a car, motorcycle or moped on business trips are a non-taxable reimbursement of the employer's own costs. This is subject to the condition that they do not exceed the similar allowances granted by the State to its staff.
The following amount applies from 1 July 2020 until 30 June 2021: €0.3542/km. It is a decrease compared to the amount applicable for the period from 1 July 2019 to 30 June 2020: €0.3653/km.
Source: Circular letter No. 683 of 12 June 2020 – Adjustment of the amount of the kilometric allowance, Belgian Official Gazette of 24 June 2020.
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