Subsistence allowances for foreign missions: new amounts from 22 November 2017

Author: Peggy Criel
Read time: 2min
Publication date: 03/04/2019 - 14:53
Latest update: 03/04/2019 - 14:53

A new list of flat-rate daily subsistence allowances which may be granted to officials of the FPS Foreign Affairs for foreign missions has been published in the Belgian Official Gazette. This list is valid from 22 November 2017 and replaces the list applicable since 1 October 2017.

Principle

Flat-rate allowances for foreign missions granted by private sector 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, Foreign Trade and Development Cooperation.

New List

The ministerial decision of 16 November 2017 adopts new flat-rate daily subsistence allowances on a country-by-country basis valid as from 22 November 2017. The previous list applicable since 1 October 2017 would have caused a number of difficulties. For this reason, it was decided that a new list should be published stating the daily flat-rate subsistence allowances which were applicable from 1 April 2016 up to and including 30 September 2017.

The list states the daily flat-rate subsistence allowances for, short-term missions on the one hand and long-term missions on the other hand.

Short-term foreign mission is understood to mean, a short-term assignment abroad of maximum 30 calendar days on active service or on instruction of the employer or the company where the employee or the company manager is employed;

Long-term mission is understood to mean, a stay for the same mission of more than 30 consecutive calendar days, with a maximum of 24 months.

For the other conditions of application of the daily flat-rate subsistence allowances, we refer to our two Infoflashes of 5 October 2017 (short-term foreign mission and long-term foreign mission).

Source: Ministerial Decree of 16 November 2017 establishing the subsistence allowances granted to delegates and civil servants subordinate to 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 22 November 2017.  

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