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The amount of the kilometric allowance will be adjusted more quickly from now on. The annual indexation on 1 July gives way to a quarterly adjustment. For the period from 1 March 2022 to 30 June 2022, a one-time retroactive increase is also introduced.
The allowance 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 it does not exceed the similar allowances granted by the State to its staff.
Since 1 July 2022, this amount has been €0.4170/km. For the period from 1 July 2021 to 30 June 2022, this amount was €0.3707/km.
In order to respond more quickly to fluctuations in fuel prices, the amount of the kilometric allowance will be adjusted quarterly starting 1 October 2022.
The amount of the kilometric allowance since that date is €0.4233/km (subject to confirmation by the FPS Finance).
For the period from March 2022 to June 2022, a one-time retroactive increase in the kilometric allowance to €0.402/km (instead of €0.3707€/km) is applied.
To encourage employers to pay the maximum kilometric allowance to their employees, a tax credit is being introduced.
Under certain conditions, this credit will be granted for the increase in the lump-sum kilometric allowance for professional travels paid or granted by the employer by 31 December 2022, for professional travels during the period from 1 March to 31 December 2022.
Sources: Royal Decree of 10 November 2022 amending the Royal Decree of 13 July 2017, fixing the allowances and compensations of the staff of the federal civil service, Belgian Official Gazette of 16 November 2022; Draft law containing various tax and financial provisions, Parl. doc. Chamber 2021-22, No. 2899.
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