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Business travel abroad: allocate tax-free per diem payments

This article was written by Hannelore Durieu, Sven Loosvelt.
Contact us for more info at contact@vandelanotte.be.
Business travel abroad: allocate tax-free per diem payments
Many company managers and employees travel abroad frequently as part of their business activities. One tax-friendly way of compensating these members of staff for their foreign business travel is to allocate them fixed per diem payments.


Fixed amounts per country

The maximum amounts that can be allocated for foreign travel are published annually in a Royal Decree. These amounts vary according to the country of destination.
For example, per diem payments for travel to Germany and the Netherlands are 93 EUR. For France, the amount is 95 EUR. Travel to the UK gives an entitlement of 103 EUR per day, while for the USA and Russia, the per diem amount rises to 105 EUR.


Tax-free

Fixed per diem payments are viewed by the taxman as employer-related expenses and hence are tax-free for the recipient and totally tax-deductible for the company.


Combined with reimbursement of travel and accommodation expenses

Per diem payments cover out-of-pocket expenses incurred abroad for food, drink and other minor expenditure (local transport, tips, telephone, etc.). Travel and accommodation expenses (plane tickets, hotel stays, etc.) are not included and hence can be reimbursed by the company in addition to the per diem payment as an employer-related expense.


Senior managers qualify, too

Allocating these per diem payments is not just limited to employees. Senior managers can also benefit from tax-friendly payments from their company.


Conditions apply

Allocating these fixed per diem payments is subject to a number of conditions, such as the length of stay.
If you would like to allocate these tax-friendly per diem payments to yourself or your employees, please contact us for further information about the conditions that apply and how the payments can be implemented in your company.

If you have any questions about this topic, do not hesitate to contact one of our specialists at the following e-mail address contact@vdl.be.

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