Expense Reimbursement Policy in Belgium

Modified on: Wed, 29 Oct, 2025 at 10:44 PM

Employees traveling for business in Belgium may be reimbursed for travel-related expenses through two main methods: actual cost reimbursement or flat-rate per diem allowances. This policy outlines how each method works and the applicable rules.

Reimbursement of Actual Costs

Employees who submit receipts (e.g., hotel invoices, meal receipts) may be reimbursed for the full, reasonable amount of their expenses.

No legal daily cap applies.
Reimbursements are tax-free, provided they are directly related to work and not excessive.
This method is commonly used for hotel and transportation costs.

Flat-Rate Per Diem Allowances (No Receipts)

Employers may opt to pay a fixed daily allowance instead of reimbursing actual expenses. In this case, tax-free limits apply.

Domestic Travel (within Belgium)

Expense Type	Maximum Tax-Free Amount (Approx.)
Meal Allowance	€19.60/day
Short-Trip Supplement (4+ hrs)	€17.10/day
Overnight Allowance (no hotel invoice)	€145/day

International Travel

Per diem rates vary by destination and are published by the Belgian Ministry of Foreign Affairs.
These rates cover meals and incidental costs while abroad.

Important Notes

If a flat-rate per diem exceeds the legal tax-free limits, the excess is treated as taxable salary.
Employees must choose one method per trip (actual costs or per diem).
Mixed methods (e.g., per diem for meals + actual hotel reimbursement) may be allowed if properly documented.

Documentation Requirements

For actual cost reimbursement: original receipts must be submitted.
For per diem allowances: no receipts required, but travel dates and purpose must be documented.

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