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Daily allowances for foreign business trips - Belgian Official Journal 30 March 2012
Companies can grant allowances to certain employees or directors regarding the reimbursement of their business trip expenses in Belgium and abroad. If these costs relate to foreign business trips and provided that certain conditions are met, this allowance can be exempted from social security contributions and income taxes.

Lump sum valuation of certain professional costs by the NSSO
The National Social Security Office (NSSO) accepts a lump sum determination of certain reimbursable professional costs.

New fiscal budgetary measures
11/04/2012 - On 1 December 2011 the federal budgetplan Di Rupo was finalised. The most urgent measures have been adopted in the law of 28 December 2011 containing miscellaneous measures (Belgian Official Journal 30/12/2011). In addition, a Programme law of 29 March 2012 (Belgian Official Journal 6/04/2012) intending to implement some of the other measures mentioned in the federal budget plan, but also modifying a number of provisions set out in the law of 28 December 2011, was adopted.

The main topics have been summarised on the basis of the legal sources referred to above.