![](/sites/default/files/styles/ratio_1_1_medium/public/iStock-13350439841_78ebe8d899c3c16ff43846fd897dad83_2000.jpg.webp?h=140710cd&itok=4qLIU6W3) [\#Tax & Legal](/en/news?topic%5B777%5D=777) [\#VAT Advice](/en/news?topic%5B845%5D=845) [\#Employees](/en/news?topic%5B833%5D=833) [\#Homework](/en/news?topic%5B757%5D=757)# Rapid sequential indexation of flat-rate allowances

 26/09/2022 | Reading time: 2 minutes 

 

 

 

 

 

 
Rising inflation has an impact in many respects. From a fiscal point of view it results in the rapid sequential indexation of the amounts of flat-rate allowances. Both subsistence and home working flat-rate allowances have already been indexed four times this year.

 

 

 

### Subsistence allowances in Belgium

Subsistence allowances that you, as an employer, allocate to your employees for business trips in Belgium are a non-taxable reimbursement of the employer's own expenses. Obviously, certain conditions must be met and the compensation must not exceed similar allowances allocated by the state to their workforce.

As of 1 September **the daily flat-rate allowance for meal expenses** has been increased to **19.22 euro**. This daily allowance can be allocated for a maximum of 16 days. The **additional daily flat-rate allowance for accommodation costs**, i.e. housing costs, also increased to **144.16 euro per night** from 1 September 2022.

### Home working allowance

A comprehensive circular was published in February 2021 concerning the fiscal management of employer contributions for home-based work. This circular allows you as an employer to **allocate a flat-rate office allowance**, up to a specific maximum amount each month, to your employees who spend a substantial part of their working hours working from home on a structured and regular basis. This maximum amount is in line with the amount accepted by the RSZ (Belgian NSSO - National Social Security Office). With effect from 1 September 2022 the **maximum monthly amount will be 142.95 euro**. Read more about the [home working allowance](https://www.moore.be/en/news/can-i-get-an-additional-allowance-for-working-from-home).

If you would like further information on the conditions attached to the allocation of these flat-rate allowances, please feel free to contact us.

 

 Contact one of our experts

 

 [  ![](/sites/default/files/styles/ratio_1_1/public/2019-09/Karolien%20Vanmeerhaeghe.jpg?h=24cc83a1&itok=GuT8okkK)  

### Karolien Vanmeerhaeghe

Director Tax & Legal Services

 

 

  ](/en/contact) 

 

  

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