{"id":15240,"date":"2023-04-17T15:36:50","date_gmt":"2023-04-17T15:36:50","guid":{"rendered":"https:\/\/www.accountable.de\/deductions\/per-diems-and-allowances\/"},"modified":"2023-04-17T15:36:50","modified_gmt":"2023-04-17T15:36:50","slug":"per-diems-and-allowances","status":"publish","type":"deduction","link":"https:\/\/www.accountable.de\/en\/deductions\/per-diems-and-allowances\/","title":{"rendered":"Per diems and allowances"},"content":{"rendered":"\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\">The per diem (or daily allowance) is a flat-rate allowance for the small costs you incur during a business trip, think of meals and other small expenses along the way. Handy, because you don\u2019t need receipts for this allowance.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\">\u26a0\ufe0f <strong>Important: as a self-employed person with a sole proprietorship, you cannot grant yourself a flat-rate per diem.<\/strong> This system is reserved for directors of a company and for employees.<\/p>\n\n\n\n<h2 id=\"per-diem-for-business-trips-within-belgium\" class=\"wp-block-heading font-degular scroll-mt-32\">Per diem for business trips within Belgium<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\">For business trips within Belgium, your company can grant you a tax-free daily allowance of up to <strong>\u20ac21.64 per day<\/strong> (amount indexed as of 1 March 2026).<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\">The conditions:<\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n\n<li class=\"font-inter text-base text-black\">The trip lasts <strong>at least 6 hours<\/strong>.<\/li>\n\n\n<li class=\"font-inter text-base text-black\">You receive <strong>a maximum of 16 daily allowances per month<\/strong>, so at most \u20ac346.24 in total.<\/li>\n\n\n<li class=\"font-inter text-base text-black\">The meal costs are not already reimbursed in another way (for example through meal vouchers for the same day).<\/li>\n\n<\/ul>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\">Do you need to stay overnight? Then an additional allowance of up to <strong>\u20ac162.35 per night<\/strong> comes on top.<\/p>\n\n\n\n<h2 id=\"per-diem-for-business-trips-abroad\" class=\"wp-block-heading font-degular scroll-mt-32\">Per diem for business trips abroad<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\">For business trips abroad, the amount depends on the country you travel to. The tax authorities accept the amounts from the so-called country list of the FPS Foreign Affairs:<\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n\n<li class=\"font-inter text-base text-black\"><strong>Category 1<\/strong>: for short missions of up to 30 calendar days.<\/li>\n\n\n<li class=\"font-inter text-base text-black\"><strong>Category 2<\/strong>: for longer assignments of more than 30 days (up to a maximum of 24 months). These amounts are lower.<\/li>\n\n<\/ul>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\">The most recent country list has been in force since 1 August 2025 and can be found in <a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.ejustice.just.fgov.be\/eli\/besluit\/2025\/07\/14\/2025005855\/staatsblad\">the ministerial decree of 14 July 2025<\/a>.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\">\ud83d\udca1 Since 2025, the rules have also been relaxed: the minimum duration of 10 hours no longer applies if you travel there and back on the same day, and the allowance no longer has to be halved on the days of departure and return.<\/p>\n\n\n\n<h2 id=\"what-does-the-per-diem-cover-and-not-cover\" class=\"wp-block-heading font-degular scroll-mt-32\">What does the per diem cover (and not cover)?<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\">The content of the daily allowance is strictly defined: only <strong>meals and small expenses<\/strong> (such as local transport on site, a tip or a phone call) are covered. Your hotel and the journey itself are not included. You deduct those costs separately, based on the actual receipts.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\">Are meals included in your hotel price or reimbursed elsewhere? Then you reduce the daily allowance:<\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n\n<li class=\"font-inter text-base text-black\">Lunch included: <strong>-35%<\/strong><\/li>\n\n\n<li class=\"font-inter text-base text-black\">Dinner included: <strong>-45%<\/strong><\/li>\n\n\n<li class=\"font-inter text-base text-black\">Small expenses reimbursed elsewhere: <strong>-20%<\/strong><\/li>\n\n<\/ul>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\"><em>For an included breakfast, no reduction has been required since 2025.<\/em><\/p>\n\n\n\n<h2 id=\"what-about-taxes\" class=\"wp-block-heading font-degular scroll-mt-32\">What about taxes?<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\">Your company deducts the daily allowance as a business expense. For you as a company director or employee, the allowance is tax-free, as long as you stay within the official flat rates and the allowance corresponds to days on which you were actually on a business trip.<\/p>\n","protected":false},"featured_media":0,"template":"","deduction_tag":[563],"class_list":["post-15240","deduction","type-deduction","status-publish","hentry","deduction_tag-travel"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Per diems and allowances | Accountable<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.accountable.de\/en\/deductions\/per-diems-and-allowances\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Per diems and allowances | Accountable\" \/>\n<meta property=\"og:description\" content=\"The per diem (or daily allowance) is a flat-rate allowance for the small costs you incur during a business trip, think of meals and other small expenses along the way. Handy, because you don\u2019t need receipts for this allowance. \u26a0\ufe0f Important: as a self-employed person with a sole proprietorship, you cannot grant yourself a flat-rate [\u2026]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.accountable.de\/en\/deductions\/per-diems-and-allowances\/\" \/>\n<meta property=\"og:site_name\" content=\"Accountable\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.accountable.de\\\/en\\\/deductions\\\/per-diems-and-allowances\\\/\",\"url\":\"https:\\\/\\\/www.accountable.de\\\/en\\\/deductions\\\/per-diems-and-allowances\\\/\",\"name\":\"Per diems and allowances | Accountable\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.accountable.de\\\/en\\\/#website\"},\"datePublished\":\"2023-04-17T15:36:50+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.accountable.de\\\/en\\\/deductions\\\/per-diems-and-allowances\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.accountable.de\\\/en\\\/deductions\\\/per-diems-and-allowances\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.accountable.de\\\/en\\\/deductions\\\/per-diems-and-allowances\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.accountable.de\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Per diems and allowances\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.accountable.de\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.accountable.de\\\/en\\\/\",\"name\":\"Accountable\",\"description\":\"Your accountant and tax advisor on your smartphone\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.accountable.de\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.accountable.de\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.accountable.de\\\/en\\\/#organization\",\"name\":\"Accountable\",\"url\":\"https:\\\/\\\/www.accountable.de\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.accountable.de\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.accountable.de\\\/wp-content\\\/uploads\\\/2021\\\/03\\\/App_dark_big.png\",\"contentUrl\":\"https:\\\/\\\/www.accountable.de\\\/wp-content\\\/uploads\\\/2021\\\/03\\\/App_dark_big.png\",\"width\":512,\"height\":512,\"caption\":\"Accountable\"},\"image\":{\"@id\":\"https:\\\/\\\/www.accountable.de\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Per diems and allowances | Accountable","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.accountable.de\/en\/deductions\/per-diems-and-allowances\/","og_locale":"en_US","og_type":"article","og_title":"Per diems and allowances | Accountable","og_description":"The per diem (or daily allowance) is a flat-rate allowance for the small costs you incur during a business trip, think of meals and other small expenses along the way. Handy, because you don\u2019t need receipts for this allowance. \u26a0\ufe0f Important: as a self-employed person with a sole proprietorship, you cannot grant yourself a flat-rate [\u2026]","og_url":"https:\/\/www.accountable.de\/en\/deductions\/per-diems-and-allowances\/","og_site_name":"Accountable","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.accountable.de\/en\/deductions\/per-diems-and-allowances\/","url":"https:\/\/www.accountable.de\/en\/deductions\/per-diems-and-allowances\/","name":"Per diems and allowances | Accountable","isPartOf":{"@id":"https:\/\/www.accountable.de\/en\/#website"},"datePublished":"2023-04-17T15:36:50+00:00","breadcrumb":{"@id":"https:\/\/www.accountable.de\/en\/deductions\/per-diems-and-allowances\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.accountable.de\/en\/deductions\/per-diems-and-allowances\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.accountable.de\/en\/deductions\/per-diems-and-allowances\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.accountable.de\/en\/"},{"@type":"ListItem","position":2,"name":"Per diems and allowances"}]},{"@type":"WebSite","@id":"https:\/\/www.accountable.de\/en\/#website","url":"https:\/\/www.accountable.de\/en\/","name":"Accountable","description":"Your accountant and tax advisor on your smartphone","publisher":{"@id":"https:\/\/www.accountable.de\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.accountable.de\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.accountable.de\/en\/#organization","name":"Accountable","url":"https:\/\/www.accountable.de\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.accountable.de\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.accountable.de\/wp-content\/uploads\/2021\/03\/App_dark_big.png","contentUrl":"https:\/\/www.accountable.de\/wp-content\/uploads\/2021\/03\/App_dark_big.png","width":512,"height":512,"caption":"Accountable"},"image":{"@id":"https:\/\/www.accountable.de\/en\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.accountable.de\/en\/wp-json\/wp\/v2\/deduction\/15240","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.accountable.de\/en\/wp-json\/wp\/v2\/deduction"}],"about":[{"href":"https:\/\/www.accountable.de\/en\/wp-json\/wp\/v2\/types\/deduction"}],"wp:attachment":[{"href":"https:\/\/www.accountable.de\/en\/wp-json\/wp\/v2\/media?parent=15240"}],"wp:term":[{"taxonomy":"deduction_tag","embeddable":true,"href":"https:\/\/www.accountable.de\/en\/wp-json\/wp\/v2\/deduction_tag?post=15240"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}