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The costs incurred by an employee during a long-term professional stay abroad may be reimbursed as a daily flat-rate allowance. The amounts of these flat-rate allowances applicable as of 15 February 2023 have been published recently.
The FPS Finance accepts that for a work-related business trip abroad of more than 30 days, daily flat-rate allowances can be granted as a reimbursement of costs incurred by the employee (or the company manager) and that these can be exempt from taxes.
This system only applies to persons who receive remunerations as an employee or a company manager.
The daily flat-rate subsistence allowances granted as a reimbursement of costs incurred by the employee (or the company manager) during a business trip abroad of more than 30 consecutive calendar days are considered as costs proper to the employer provided that:
The business trip abroad must be long-term, this implies more than 30 consecutive calendar days (but with a maximum of 24 months) for the same mission for professional purposes. The subsistence period voluntarily extended by the employee (or company manager) is not taken into account for the calculation of those 30 days.
The amount of the daily flat-rate subsistence allowances is deemed to cover the expenses for meals and minor expenses.
The daily flat-rate allowance covers the following expenses:
The allowances cover neither housing costs nor travel costs to reach the destination, and back.
If meal expenses are borne directly by the employer or company, the daily flat-rate allowance is reduced by 35% for lunch and by 45% for dinner.
We note that it is currently unclear whether the deduction of 15% for breakfast or 5% for minor expenses, respectively, still applies when the employer directly bears these expenses. The FPS Finance will need to specify this further.
The full amount of the daily flat-rate subsistence allowance can be can be considered as a non-taxable reimbursement of costs for each full day of absence (this is a day between two overnight stays during a mission abroad).
For the days of departure and return of a business trip abroad, the amount of the daily flat-rate subsistence allowance must be divided by two. The above reductions in the form of a % will not be applied.
Details:
The Belgian Official Gazette of 15 February 2023 has published the list with the flat-rate allowances per country, that are applicable since 15 February 2023.
The list can be accessed through this link.
Sources: circular letter no. Ci.RH.241/609.972 (AAFisc Nr.38/2013) of 10.10.2013; Ministerial Decree of 10 January 2023 establishing subsistence allowances granted to staff members and delegates of the Federal Public Service Foreign Affairs, Foreign Trade and Development Cooperation assigned to missions abroad or serving on international committees, Belgian Official Gazette 15 February 2023.
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