Key figures: Costs borne by the employer
Key figures: Costs borne by the employer
Mileage allowance for business travel by private car, motorbike or moped
Amounts accepted as employer-specific costs reimbursed to the employee (from quarterly indexation):
If the taxpayer receives a higher allowance, they must be able to provide proof that this allowance covers the actual costs.
(*) Due to the sharp rise in fuel prices, it has been decided to increase the flat-rate mileage allowance on a one-off and retroactive basis for the period from 01.03.2022 to 30.06.2022.
(**) It has also been decided to change the frequency of adjustments to the mileage allowance. From 1 October 2022, these adjustments will be made quarterly instead of annually. This will allow for a quicker response to fluctuations in fuel prices. From 1 July 2023, the choice between the quarterly or annual amount must be made each year on 1 July (the publication of the annual indexations). Please note that in certain sectors, the rules of the joint committee must be followed.
Annual indexation (if this choice is made on 1 July):
Flat-rate allowances for business trips in Belgium
The allowance for business trips in Belgium is exempt for the employee, but is deductible as a professional expense for the employer.
This allowance covers the costs of meals and drinks when the taxpayer performs work outside the company for a total duration of more than five hours per day.
(*) Including a journey of at least 5 hours over the midday period, i.e. including the thirteenth and fourteenth hours of the day
(**) The flat-rate allowance covers the cost of meals and drinks in the context of work performed outside the company (not the actual travel). The allowance can only be granted if the business trip lasts at least 6 hours/day. If the business trip is a regular occurrence, a monthly flat-rate allowance of up to 339.52 EUR (= 21.22 EUR x max. 16 days) may be granted. If an employee has to stay overnight (at their own expense) outside their place of residence in Belgium as a result of a business trip, an additional allowance of EUR 159.17 is granted. This allowance does not apply if the employer or a third party covers the cost of accommodation or provides another benefit (e.g. free accommodation).