Short Reads

Remboursement de frais propres à l'employeur

Remboursement de frais propres à l'employeur

Remboursement de frais propres à l'employeur

01.10.2015 BE law

Les travailleurs, expatriés dans des pays éloignés de la Belgique, ont la possibilité de rentrer toutes les deux semaines en Belgique pour voir leur famille.

Also available in Dutch.

Ces frais de retour dans leur pays de résidence sont considérés comme des dépenses propres à l'employeur, non-imposables dans le chef des travailleurs et déductibles pour les sociétés qui les exposent.

En date du 13 mai 2015, le Service des rulings a rendu une décision en matière de remboursement de frais propres à l'employeur. Dans certains cas particuliers, les frais de voyage, d'hôtel et de transport des membres de la famille d'un expatrié peuvent être considérés comme un remboursement de frais propres à l'employeur, ceci afin de limiter les déplacements des travailleurs et d'augmenter leur productivité. Il convient toutefois que l'ensemble des frais liés à la visite du conjoint et des enfants et/ou de leur séjour sur le lieu de mission ne soit pas supérieur à ceux qui auraient été exposés en cas de retour du travailleur en Belgique, conformément à la politique de dépenses de l'entreprise.

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