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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. As of 1 July 2022, a new amount will apply that is higher compared to last year’s amount.
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 will be applicable as of 1 July 2022 up to 30 June 2023: 0.4170€/km. It is an increase compared to the amount applicable for the period from 1 July 2021 up to 30 June 2022: 0.3707€/km.
The government decided to apply a one-time retroactive increase in the kilometric allowance to 0.402€/km (instead of 0.3707€/km) for the period from March 2022 to June 2022 to compensate the increased fuel prices. This amendment will be included in a yet-to-be-published Royal Decree. Therefore we have to wait for its publication before the retroactive adjustment actually takes effect.
In addition, the kilometric allowance will be indexed quicker in the future, to compensate for fluctuations in fuel prices more quickly, i.e. no longer annually, on 1 July, but quarterly.
Finally, the government wants to encourage employers to pay their employees the maximum kilometric allowance. The additional cost that companies take on for this purpose would be offset fiscally against a tax credit.
Partena follows the matter closely and informs you of new developments.
Sources: Circular no. 705 of 23 June 2022 - Adjustment of the amount of the kilometric allowance 2022, Belgian Official Gazette 27 June 2022; Notice from the Minister of Finance, 3 June 2022.
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