As a business leader, you want one thing: maximum net to keep, with no subsequent tax disputes.
Here they come expenses reimbursements Perfect in view.
They are one of the most efficient ways to extract money from your company — without taxes or social contributions. But be warned: only if you apply the rules correctly.
Why expense reimbursements are so attractive
The principle is simple: your company reimburses expenses that you incur privately for your professional activity.
Correctly applied concerns expenses reimbursements for
- Net cash from your company
- No personal income tax or social security contributions
- Full deductibility within the company
👉 In practice, we often see a combination of €200 to €300 per month to expense allowances - completely defensible and efficient.
Therefore they are a fundamental building block of a smart pay policy for consultants, freelancers and entrepreneurs with a management company.
The rules of the game: what does the taxman look at?
The tax authorities accept expense reimbursements, but expect good file management.
They should:
- Being realistic
- Well-founded
- Clearly linked to your activity
You can work with:
- Actual costs (with supporting documents)
- Lump-sum allowances (most used and practical)
⚠️ Sloppiness = risk of rejection and reclassification as wages.
Overview of common expense reimbursements
Below you will find the most commonly used flat-rate allowances in Belgium:
🏠 Home office allowance (remote working)
£160.99 per month
Flat-rate allowance for small office expenses for regular homeworking (energy, utilities, insurance, etc.).
- Required: At least 1 day/week of structured home working
- No prorating required for part-time company directors
- Covers: energy, water, electricity, heating, maintenance, insurance
Business magazines & books -> 30€/month
📱 Telephony & internet
Professional use of private subscriptions
- Internet connection: €20
- Own laptop: £20
- Second screen, printer or scanner: €10
- Own mobile: €25
🚗 Mileage Allowance & Car Costs
€0.4326 / km
→ Professional journeys with a private car
- Car wash: €15
- Parking tickets: €15
- Private parking space or garage: €50
Daily allowance domestic
21.64€ / day
→ A minimum of 6 hours' travel, not including commuting, meals included.
Cannot be combined with meal vouchers. Maximum of 40 days per year at the same address.
Structurally on the job? Max flat rate is €346.24 (16 days x €21.64)
Overnight stay: €162.35 per night.
✈️ Daily allowance abroad
Daily allowance for your professional foreign travel
- Includes: meals, local transport, telephone, small expenses
- Not included: hotel and flight ticket (based on proof)
- List of countries published by the FPS Foreign Affairs (last update: 01-08-2025)
Representation costs
- Business expenses: drinks, tip, small gift, etc. €50
How do expense reimbursements fit into your remuneration policy?
Expenses are not a standalone thing. They are a logical and essential part of your remuneration as a business leader.
Ideally, you combine them with:
- Loon
- Warrants
- Dividends
- IPT / VAPZ (pension accrual)
The goal is always the same:
- Strong social standing
- Maximum net building
- Tax optimisation
- Healthy company
A monthly fee of £200 to £300 is in most cases perfectly defensible and strategically clever.
What is possible in your situation?
Do you want to know how you more net income can be retained without risk?
And then we'd best look at your specific situation together — and build a Long-term effective strategy.
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