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The flat-rate daily subsistence allowances for foreign missions will not change in 2020.
Flat-rate allowances for foreign missions granted by employers to their employees and company managers, are a non-taxable reimbursement of costs proper to the employer, provided they do not exceed the 'daily flat-rate subsistence allowances' set on a country-by-country basis for civil servants by the FPS Foreign Affairs.
A ministerial decree lays down the flat-rate daily subsistence allowances for each country, the so-called country list.
This list states the flat-rate daily subsistence allowances for ‘short-term missions’ and ‘long-term missions’:
The FPS Finance recently announced that the country list will not be modified in 2020. The amounts of the subsistence allowances in force since 6 July 2018 (see annex) therefore continue to apply.
Source: Ministerial Decree of 2 July 2018 establishing the subsistence allowances granted to staff members and delegates of the Federal Public Service of Foreign Affairs, Foreign Trade and Development Cooperation who go abroad or reside in international commissions with an official mandate, Belgian Official Gazette of 6 July 2018
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