No adjustment of the subsistence allowances for foreign missions in 2019

Author: Peggy Criel
Date:

The flat-rate daily subsistence allowances for foreign missions will not change in 2019.

Principle

Flat-rate allowances for foreign missions granted by employers to their employees and company managers, are a non-taxable reimbursement of costs proper to the employer, provided they do not exceed the 'daily flat-rate subsistence allowances' set on a country-by-country basis for civil servants by the FPS Foreign Affairs.

No new list in 2019

A ministerial decree lays down the flat-rate daily subsistence allowances for each country, the so-called country list.

This list states the flat-rate daily subsistence allowances for ‘short-term missions’ and ‘long-term missions’:

  • a short-term mission is a short-term assignment abroad of maximum 30 calendar days on active service or on instruction of the employer or company where the employee or the company manager is employed;
  • a long-term mission is a stay for the same mission of more than 30 consecutive calendar days, with a maximum of 24 months.

The FPS Finance recently announced that the country list will not be modified in 2019. The amounts of the subsistence allowances in force since 6 July 2018 (see annex) therefore continue to apply. 

Source: Ministerial Decree of 2 July 2018 establishing the subsistence allowances granted to staff members and delegates of the Federal Public Service of Foreign Affairs, Foreign Trade and Development Cooperation who go abroad or reside in international commissions with an official mandate, Belgian Official Gazette of 6 July 2018