Employer's Expenses
Employees and company managers who travel abroad for work at your request often incur additional expenses for meals, drinks, local transport, and more. As the employer, you are responsible for these expenses. This means that reimbursing them is generally not considered as remuneration.
You can reimburse the actual expenses based on expense reports, or you can rely on the allowances provided by the FPS Foreign Affairs for its civil servants travelling abroad for work. These allowances are also accepted in the private sector.
If you choose a flat-rate allowance and meet certain conditions, this reimbursement is exempt from social contributions and advance tax levy. From a social and tax perspective, these flat-rate allowances are considered employer's expenses (serious standards).
More info: « Business trips abroad: everything you need to know »
New Allowances from 1 August 2025
As an employer, you have the choice between two daily flat-rate amounts:
- Either you apply the general allowance of 37.18 euros per day, regardless of the country of the business trip.
- Or you apply the daily flat-rate allowance from the country list, which varies from country to country.
A new list of flat-rate amounts for business trips abroad was published on 1st August 2025 in the Moniteur belge. You can find this list in the downloads on this page.
The new amounts from the country list are applicable from 1 August 2025. However, they can also be used for trips already authorised but not yet taken by that date, provided they are more advantageous for the employee or company manager.
The amount of 37.18 euros per day, which was already applicable before 1st August 2025, remains unchanged.
Good to know
You can always consult the allowances that were in effect before 1 August 2025 in our article from 11 July 2025.
What does Securex do for you ?
Do you have a question about the reimbursement of expenses incurred during business trips abroad? Contact your Securex Legal Advisor at the following address: myHR@securex.be. They will be happy to assist you.
Are you wondering if the expense reimbursements in your company are compliant with legal requirements? For peace of mind, have an audit conducted by Securex Consulting. Send an email to consultinglegal@securex.be and we will be pleased to provide you with more information.
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