A new list of flat-rate daily allowances for business trips abroad was recently published. New flat-rate amounts have been applicable since August 1, 2025, in the country list for foreign business travel.
In short
Only sedentary employees who occasionally undertake foreign assignments are eligible for flat-rate reimbursements for short trips (category 1).
Because the NSSO aligns with the tax rules for reimbursements for business trips abroad, the following guidelines apply from both a social and fiscal perspective.
Employer-specific costs
Employees and company managers who travel abroad at your request often incur additional costs for food, drinks, local transport, etc. These costs are your responsibility as the employer. This means that the reimbursement of these costs is generally not considered salary.
You can reimburse the actual costs based on expense reports, but you can also rely on the flat-rate amounts provided by the Federal Public Service Foreign Affairs to its officials travelling abroad for work. These flat-rate amounts are also permitted in the private sector.
If you choose a flat-rate reimbursement and meet certain conditions, this reimbursement is exempt from social contributions and advance tax levy. From a social and fiscal perspective, these flat-rate payments are considered own costs of the employer (serious standards).
Which flat rate can you assign for business trips abroad?
As an employer, you can choose between two flat-rate daily amounts:
- Either you apply the general flat rate of 37.18 euros per day, regardless of the country of the business trip;
- Or you apply the daily flat-rate reimbursement from the country list, which varies from country to country. You can find this list in the downloads on this page.
The flat-rate amounts in the country list for business trips abroad have been applicable since 15 February 2023.
Amounts from the country list: short or long business trips abroad?
If you choose the flat-rate daily reimbursement from the country list, you will see that there are two categories.
- Category 1 contains the highest amounts. You can use them for short business trips abroad.
- Category 2 contains lower amounts. These amounts apply to long business trips abroad.
How do you know if it is a short or long business trip? The answer to this question can be found in the tables below:
Short foreign business trips
| Type | Short business trip abroad |
| Characteristics | At least 10 hours (with departure and arrival on the same day) and a maximum of 30 calendar days. |
| Additional conditions | Employees and company managers must perform a sedentary function. This means that travel to and from abroad must not be part of their normal daily professional activities. |
| Amount | Daily flat-rate reimbursement according to category 1 of the country list. |
Long foreign business trips
| Type | Long foreign business trip |
| Characteristics | More than 30 calendar days. |
| Additional conditions |
|
| Amount | Daily flat-rate reimbursement according to category 2 of the country list. |
Category 1 - only for sedentary employees with occasional assignments
The NSSO has recently added a clarification regarding business trips abroad to its administrative instructions.
It now states that the daily flat-rate reimbursement for short business trips abroad (category 1) can only be granted if there are 'genuine business trips abroad'.
This condition is not new. The tax authorities had already established this condition in the past. So what does the NSSO mean by 'genuine business trips'?
For sedentary employees
Category 1 includes employees or company managers who primarily perform a sedentary professional activity and in this context occasionally make a business trip abroad.
Consequently, employees for whom travel to and from abroad is an essential part of their normal daily professional activity are not eligible.
For business trips
When the tax authorities refer to a 'foreign business trip', they mean a short-term assignment abroad in effective service of the employer.
Any voluntary extensions of trips by the employee are therefore not considered as business trips.
What costs does the flat rate cover for foreign business trips?
A daily flat-rate reimbursement covers the costs for meals and other small expenses. Some examples include:
- Lunch and dinner (unlike before, breakfast costs are no longer considered part of the 'daily flat-rate reimbursement')
- Snacks
- Beverages
- Local transport
- Telephony
No flat rate for flights and accommodation
Accommodation costs and travel costs to and from abroad are not covered by this flat rate. If your employee has, for example, incurred hotel costs or flight tickets, you can only reimburse those based on proof of expenses. The reimbursed amount must correspond to the actual costs.
Here you can miss the mark if you use the government’s country list in the private sector. The flat-rate amounts in the column 'maximum accommodation reimbursement' of the country list do not apply in the private sector. They are only intended for reimbursements made by the Federal Public Service Foreign Affairs to officials.
What if the meal is included in the hotel costs?
Sometimes a hotel bill includes not only the cost of the room but also breakfast, lunch, and/or dinner. When you reimburse the actual amount of the accommodation costs (e.g., hotel bill) while also granting a daily flat-rate reimbursement, you are effectively reimbursing meal costs twice.
That is not the intention. The flat rates from the Federal Public Service Foreign Affairs therefore stipulate that you must reduce the daily flat-rate reimbursements by the following percentages:
- 35% of the daily flat-rate reimbursement for lunch
- 45% of the fixed daily reimbursement for dinner
- 20% for small expenses (instead of 15%)
Since breakfast costs are no longer considered part of the daily flat-rate accommodation reimbursement, no percentage reduction should be applied when breakfast costs are included in the accommodation costs reimbursed or borne by the employer or the company.
Be careful if you continue to pay meal vouchers
What if your employee submits a receipt for other meals and drinks, for example, a restaurant visit outside the hotel? Or for other small expenses such as a local taxi ride? Those costs are already covered by the flat-rate reimbursement for foreign business trips. You cannot reimburse them again.
Many employers do not realise, but meal vouchers are also used to reimburse meal costs. If you continue to pay meal vouchers during your employee's or company manager's foreign business trip, you must reduce the flat-rate reimbursement by your contribution as the employer in the amount of the meal vouchers (only the employer's share).
What does Securex do for you?
As you can see, reimbursing costs for foreign business trips can lead to a complex calculation exercise. Do you have any questions about this? Contact your Legal Advisor Securex at: myHR@securex.be. Your advisor will be happy to assist you.
Are you unsure after reading this article whether the expense reimbursements in your company are legally compliant? Then play it safe and have an audit conducted by Securex Consulting. Email to consultinglegal@securex.be. We will be happy to provide you with more information.
Sources
- Administrative instructions NSSO - 2025/2 > The salary concept
- Circular 2023/C/61 on flat-rate accommodation reimbursements for foreign business trips and for professional stays abroad of more than 30 days
- Ministerial decree of 10 January 2023, Belgian Official Gazette of 15 February 2023
- Circular 2018/C/8 of 22 January 2018 regarding the reimbursements of personnel of the federal public service
- Circular no. Ci.RH.241/598.417 (AAFisc23/2011) of 15.4.2011
