The tax authorities announced changes to foreign business trip regulations. The minimum duration requirement is removed, and allowances for departure and return days will no longer be halved. These changes take effect retroactively from 1 January 2025.

The NSSO has provided important clarifications regarding the compensation conditions for business trips. It confirms the tax authority's rule that only workers with a sedentary profession who occasionally carry out foreign assignments are eligible for flat-rate allowances fo...

Employees or company directors who make business trips within Belgium often incur expenses for meals, accommodation and other costs. Under certain conditions, you as an employer may reimburse these expenses tax‑free.

New flat-rate amounts for business trips abroad will take effect from 1 August 2025. These amounts will replace those that have been in place since February 2023. Under certain conditions, the payment of these allowances to your workers is exempt from advance tax levy and so...