Belgium – Guidance Issued on Per Diems for Short-Term Assignments

Belgium – Guidance Issued on Per Diems for Short-...

KPMG in Belgium reports that in a recent circular letter, the Belgian tax authorities have clarified the conditions and circumstances where daily allowances provided to employees or company directors on business trips abroad longer than 30 days may be considered as tax-free reimbursement of costs attributable to the employer.

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Additionally, the guidance sheds light on the treatment of situations where the costs related to accommodation are reimbursed or supported by the employer and include certain meal expenses or out-of-pocket expenses.

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