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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 amount shall apply from 1 July 2018, rising for the second year in a row.
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 2018 until 30 June 2019 (subject to confirmation by the Federal Public Service Finance): €0.3573/km. The unofficial amount stated in our infoflash of 22 June 2018 has been confirmed. It is an increase compared to the amount applicable for the period from 1 July 2017 to 30 June 2018: €0.3460/km.
Source: Circular letter No. 666 of 14 June 2018 – Adjustment of the amount of the kilometric allowance, Belgian Official Gazette of 27 June 2018.
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