This course will take place in French

The reimbursement of professional expenses, such as representation costs, is in principle exempt from social security contributions and taxes. Many companies opt for lump-sum allowances, often on a monthly basis, but this practice requires particular vigilance: the NSSO may demand an adjustment if these amounts are not adequately justified.  

In this context, the proposed seminar will provide you with practical recommendations enabling you, as employers, to secure your lump-sum expense allowance practices (for example, through a request for a tax ruling) and to anticipate any potential dispute in (para)fiscal matters.  

Recent developments in this field will be highlighted, including the often unpublished guidelines of the Rulings Service and/or the NSSO, particularly concerning teleworking allowances.

PROGRAMME

The speaker will outline the key points of attention related to a lump-sum expenses policy and provide you with practical recommendations based on her experience with social inspections and requests for tax rulings. She will answer the following questions:  

- What does the concept of “employer’s own expenses” cover? 

- What are the possible methods for reimbursing these expenses? 

- How should you proceed in practice to establish the lump-sum expenses applicable in your company? Should you categorise them? (and how)? Should you break them down? (and how)? 

- Which lump sums are accepted by the NSSO and the tax authorities? How should you respond in the event of an inspection? Can recent case law provide support? 

- Is it useful to have the lump-sum expenses validated by the Rulings Service? What is the procedure? 

- Which internal documents must the employer have regarding lump-sum expenses?

TRAINER

Nadège TOUSSAINT, Senior Associate Lawyer at Claeys & Engels

PARTICIPATION

Free for Beci members (No-show fee: €50)

Price €350 excl. VAT for others