What are per diem rates for business travel?
Are per diem rates mandatory?
What expenses are covered by per diem rates for Belgium?
- Meals
- Accommodation
- Local transportation costs, drinks, snacks, tips, and costs for telecommunication
What expenses are not covered by per diem rates for Belgium?
How are per diem rates in Belgium calculated for domestic and international trips?
Belgium per diem rates for domestic business trips
- For meals, the standard domestic daily allowance is €10 per day, with a maximum (indexed) amount of €20.80 per day. Employees who receive the daily allowance are not entitled to claim the actual individual meal expenses for reimbursement.
- For employees frequently travelling within Belgium, employers can choose to pay them a monthly flat rate of €160.
- For overnight stays within Belgium the standard rate for an overnight allowance is €75 per night, with the maximum amount set at €156.05 per night.
- Trips must be business-related and involve travel away from the home and/or office.
- Trips should last at least six hours.
- The trip must be more than 25 kilometres outside of the employee’s usual workplace.
- When employees receive a meal voucher for the day (the daily allowance should be reduced by the voucher amount, which is up to €6.91 per voucher).
- If lunch is separately expensed by the employee (the meal voucher amount should be deducted from the lunch expense).
- If any meals are paid for by the employer or a third party (e.g., hotel-included breakfast)
- If any meals are included in the participation fee for an event or seminar.
Belgium per diem rates for international business trips
Short international business trips (Category 1)
- The full daily allowance can be claimed for each full day of travel abroad, half of which can be claimed for the day of arrival and departure. If an employee departs and arrives on the same day, they can claim the full daily allowance.
- If a business trip includes visits to multiple countries, the daily allowance will be based on the location of the final overnight stay.
- If any meals during the business trip are covered by the employer or a third party, the daily allowance should be reduced by 35% for lunch and 45% for dinner.
Long international business trips (Category 2)
Maximum accommodation and daily lump sum allowances per country
Country
Maximum accommodation allowance - Categories 1 & 2 (€)
Daily lump sum allowance - Category 1 (€)
Daily lump sum allowance - Category 2 (€)
Argentina
180
73
44
Australia
230
98
59
Austria
140
94
56
Bolivia
140
79
48
Brazil
170
52
31
Bulgaria
140
50
30
Canada
240
102
61
China
200
80
48
Croatia
170
64
38
Denmark
210
125
75
Ecuador
150
89
53
Egypt
190
94
56
Estonia
120
84
50
France
200
100
60
Germany
170
87
52
Hungary
150
57
34
Iceland
250
104
62
Ireland
210
105
63
Italy
160
85
51
Japan
250
105
63
Korea (South)
190
86
51
Latvia
120
75
45
Lithuania
120
67
40
The Netherlands
190
98
59
New Zealand
200
88
53
Slovenia
130
76
45
Spain
180
78
47
Sweden
210
112
67
Switzerland
240
120
72
United Kingdom
270
105
63
USA
390
117
70
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