Subsistence expenses during business journeys in Belgium: increased amounts
On the basis of Circular 2018/C/8, companies can award their managers a flat-rate allowance for subsistence expenses during business journeys in Belgium with a duration of at least 6 hours. This amount is deductible for the company and non-taxable for the manager, provided that it does not exceed the corresponding allowances granted by the federal government to its officers.
As from February 2022, the allowance amounts to 18,11 €, instead of 17,75 € earlier.
The following conditions are to be met:
- the monthly flat-rate allowance cannot exceed 16 times the daily flat-rate allowance, i.e. 289,76€;
- the allowance cannot cover usual home-work journeys (places where the manager works from more than 40 days a year);
- The allowance cannot be combined with meal vouchers.
The allowance is included on the 281.10 fee form.