Expense Reimbursement Policy in Belgium

Modified on: Mon, 3 Nov, 2025 at 2:48 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.

Every expense submitted for tax-free reimbursement must include:

Date of transaction
Vendor name and VAT number
Description & business purpose
Amount (with VAT breakdown)
Invoiced to Horizons Global / Technology Belgium BV, including VAT number when applicable
Proof of payment: receipt, ticket, or bank statement

Expenses above €125 (incl. VAT) require formal invoices.
Expenses under €125 (incl. VAT) may be supported by simplified receipt or bank statement.
No reimbursement if payment proof is absent.

Non-Reimbursable Expenses

Medical bills, gym, therapy, or similar personal expenses, unless part of formal wellness programs (and then taxable)
Traffic fines
Entertainment, alcohol, or private-use items (no VAT recovery)

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.

Mileage for Private Vehicle Use

Rate: €0.4415/km
Applies to cars, motorcycles, or scooters used for business travel.
Must be supported by a mileage log detailing: date, purpose, route, and distance.
Parking and toll fees are reimbursed separately with receipts and must not be included in the per-kilometer rate.
Traffic fines (e.g., speeding or illegal parking) are not reimbursable.

Other Transportation

Public transport (air, train, bus, tram), taxis, ride-share (Uber, Bolt), and rental cars are reimbursable with receipts/invoices stating date, route, and business purpose.
Taxi/ride-share allowed for short business trips or airport transfers.
Rental car expenses eligible, provided fuel receipts are submitted.
Public transport passes may be reimbursed tax-free if used primarily for business.

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