Company-Own Expenses (Company Directors) Proofs and Justifications: What to Keep

A lump-sum reimbursement is not granted at random. For it not to be considered remuneration, the expenses must correspond to costs incurred on behalf of the company and have a direct professional character.

When a lump sum is used, its amount does not have to be justified receipt by receipt, but it must be based on an administrative standard or on serious, concordant criteria (such as a supported preliminary evaluation).

Even when a lump sum is used—where it is not necessary to keep an invoice for every small individual expense—you must be able to present a documented file demonstrating the professional nature of your activity and the reasonable nature of the selected lump sum.

Private Car Travel If you use your personal vehicle for company purposes, the official mileage allowance is €0.4761 / km (annual rate valid from July 1, 2026, to June 30, 2027). A quarterly regime exists in parallel with its own rate.

Beyond 24,000 km per year, the mileage is considered abnormal within the framework of this lump-sum method and must be subject to specific justification regarding the reality of the trips.

Daily Travel Expenses in Belgium For your professional travel within Belgium, you may claim a lump-sum allowance of €21.64 per day (amount applicable since March 1, 2026), subject to meeting the legal conditions:

• Undertaking a professional trip lasting at least 6 hours.

• Limiting this lump sum to a maximum of 16 days per month (i.e., a monthly ceiling of €346.24).

Working from Home If you use part of your home for the activities of your SRL:

• Energy and Water Consumption

  A breakdown based on professional surface area (for example, a 15 m² office in a 150 m² home, i.e., 10%) can constitute a reasonable allocation method, provided it corresponds to actual professional use. Keep your overall invoices as well as the detail of your calculation.

• Real Estate Rental

  In the case of real estate rental, specific tax rules apply. The owner will be taxed under personal income tax on the rent and must report these amounts in their tax return.

  • If you own the property: The portion of the rent and rental benefits exceeding the tax ceiling (calculated based on the revalued cadastral income) is recharacterized as company director remuneration.

  • If you are a tenant of the property: The SRL can cover the professional share of your rent, only if these 3 conditions are met:

    • The lease signed with your landlord permits professional use.

    • The professional share is mentioned in the lease (or in an addendum).

    • The lease has been registered.

Mandatory Reporting on Form 281.20 All reimbursements of company-own expenses paid to a director must imperatively be included on their 281.20 tax sheet. The declaration distinguishes between three categories:

• Lump-sum reimbursements based on serious standards;

• Lump-sum reimbursements based on other criteria;

• Reimbursements based on supporting documents.

This disclosure allows the Tax Administration to verify the absence of double reimbursement between lump sums and actual expenses. Failure to declare may result in administrative or tax consequences, without, however, leading to the automatic rejection of expenses if the professional character and the reality of the costs are proven by other means.