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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 2019, rising for the third 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 2019 until 30 June 2020: €0.3653/km. It is an increase compared to the amount applicable for the period from 1 July 2018 to 30 June 2019: €0.3573/km.
Source: Circular letter No. 673 of 24 June 2019 – Adjustment of the amount of the kilometric allowance, Belgian Official Gazette of 27 June 2019.
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