Principle of flat-rate daily allowances
When your employees or company managers travel abroad for work, you may reimburse their expenses under certain conditions without being liable for social security contributions or withholding tax. The flat-rate daily allowances (country list) apply to federal civil servants and are also accepted in the private sector.
These allowances cover costs for meals and other minor expenses.
Read more: “Business trips abroad: everything you need to know”
New amounts since August 1, 2025
As of August 1, 2025, new flat-rate allowances for business trips abroad will be introduced. These will replace the allowances that were in effect since February 2023.
Read more: ‘Business trips abroad: new allowances from August 1, 2025’
Some novelties
Required minimum duration of a foreign business trip
For business trips where departure and return occur within the same 24 hours, until December 31, 2024, you could only grant a full daily allowance tax-free if the absence lasted at least 10 hours. The new circular removes this requirement retroactively from January 1, 2025.
An example:
Sophie is on a business trip to Northern France on behalf of her employer. She departs on Tuesday, November 18, 2025, at 8 AM from Brussels and returns the same day, immediately after her assignment. She arrives back in Brussels at 5 PM. Sophie does not receive any other allowances such as meal vouchers.
In this example, a tax-free allowance of 95 euros (see country list) may be granted, even though Sophie is absent for less than 10 hours.
Days of departure and return
For business trips longer than 24 hours and for foreign stays longer than 30 days, until December 31, 2024, the daily allowance could only be granted at 50% for the days of departure and return.
These half daily allowances did not need to be proportionally reduced when the accommodation costs were reimbursed by the employer and also included certain meals or minor expenses.
The new circular now states that the flat-rate daily allowance no longer needs to be halved for the days of departure and return, and this (retroactively) from January 1, 2025.
On the 'full' stay allowance, the percentage reductions must still be applied when separately reimbursed accommodation costs also include certain meals (35% for lunch and 45% for dinner) or minor expenses (20%).
An example:
Maurice is sent by his employer to France and Spain to conduct market research. He departs on September 1, 2025 from Brussels (fixed place of employment) to France where he stays in Paris. Breakfast and dinner are included in the accommodation costs covered by the employer.
On September 21, 2025, he travels to Spain where he stays in Madrid. Breakfast is included in the overnight costs. On October 9, 2025, he returns to Belgium.
Maurice does not receive any other allowances (such as meal vouchers).
The following allowance may be classified as a non-taxable allowance:
- 21 days (from September 1 - 21, 2025) x (57 euros – 45 %) = 658.35 euros
- 18 days (from September 22, 2025 - October 9, 2025) x 45 euros = 810 euros
The employer may grant a total allowance of 1,468.35 euros to Maurice.
What does Securex do for you ?
If you have questions about foreign business trips, please contact your Securex Legal Advisor at myHR@securex.be
