Belgium: Changes to employer expense reporting for employee reimbursements, effective 1 January 2022

Changes to tax forms 281.10 and 281.20

Changes to tax forms 281.10 and 281.20

There are changes to tax forms 281.10 and 281.20 concerning reporting by employers of employee-related expenses, effective 1 January 2022.

Historically, costs that an employee (or independent company director) incurs during the execution of an employment contract (or pursuant to a management agreement), but that are in fact borne by the employer, qualify as eligible expenses. The reporting of lump-sum reimbursements of these expenses is already required, but in a simplified manner. These expenses are also generally paid via the wage administration or payroll system.

Changes to this reporting system reflect the following:

  • Circular 2021 / C / 20 (relating to the employer payments for teleworking by employees) clarifies that the amount of teleworking allowances must be reported on the tax forms (as of 1 January 2022).
  • Law of 27 June 2021 (Loi du 27 juin 2021) adds a new reporting obligation with regard to the reimbursement of expenses specific to the employer. This new legislative requirement reflects the rapid development of teleworking by employees. Under these new reporting requirements, supporting documentation is to be provided by the employee. More practical guidance is expected in January 2022.

Read an October 2021 report (French) prepared by the KPMG member firm in Belgium 


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