Forfaitaire buitenlandse dagvergoeding (korte dienstreizen)
Indien een bedrijfsleider voor de vennootschap een dienstreis maakt in het buitenland, kan hiervoor een forfaitaire dagvergoeding worden toegekend, dewelke bij de bedrijfsleider niet belastbaar is. Het forfaitair bedrag omvat o.m. de lunch - en dinerkosten, drank - en snackkosten, plaatselijke vervoerkosten, telefonische communicatiekosten en andere contante uitgaven. Het forfait omvat niet: huisvestingskosten en verplaatsingskosten om de plaats van bestemming te bereiken, en terug te keren en het ontbijt.
Indien het middagmaal/avondmaal en/of andere kleine kosten door de vennootschap ten laste wordt genomen, dient het forfait verminderd te worden met 35% voor het middagmaal, 45% voor het avondmaal en 20% voor de andere kleine kosten.
Onderstaande forfaits zijn van toepassing voor korte dienstreizen (van minimum 10 uur en maximaal 30 kalenderdagen) vanaf 15 februari 2023.
Aanslagjaar
| Land | Forfait/dag (€) |
|---|---|
| AFGHANISTAN | 60 |
| ALBANIA | 59 |
| ALGERIA | 81 |
| AMERICAN SAMOA | 89 |
| ANDORRA | 78 |
| ANGOLA | 84 |
| ANGUILLA | 105 |
| ANTIGUA AND BARBUDA | 105 |
| ARGENTINA | 73 |
| ARMENIA | 92 |
| ARUBA | 105 |
| AUSTRALIA | 98 |
| AUSTRIA | 94 |
| AZERBAIJAN | 81 |
| BAHAMAS | 105 |
| BAHRAIN | 110 |
| BANGLADESH | 93 |
| BARBADOS | 105 |
| BELARUS | 82 |
| BELIZE | 82 |
| BENIN | 77 |
| BERMUDA | 105 |
| BHUTAN | 43 |
| BOLIVIA | 79 |
| BONAIRE | 101 |
| BOSNIA- HERZEGOVINA | 60 |
| BOTSWANA | 58 |
| BRAZIL | 52 |
| BRITISCH VIRGIN ISLANDS | 102 |
| BRUNEI | 50 |
| BULGARIA | 50 |
| BURKINA FASO | 88 |
| BURUNDI | 85 |
| CAMBODIA | 82 |
| CAMEROON | 91 |
| CANADA | 102 |
| CANARY ISLANDS | 78 |
| CAPE VERDE | 74 |
| CAYMAN ISLANDS | 105 |
| CENTRAL AFRICAN REPUBLIC | 92 |
| CHAD | 78 |
| CHILE | 87 |
| CHINA | 80 |
| CHINA, HONG KONG | 88 |
| CHINA, MACAU | 36 |
| COLOMBIA | 37 |
| COMOROS | 102 |
| CONGO, REPUBLIC OF | 101 |
| CONGO, DEMOCRATIC REBUBLIC | 110 |
| COOK ISLANDS | 101 |
| COSTA RICA | 90 |
| COTE D'IVOIRE | 89 |
| CROATIA | 64 |
| CUBA | 73 |
| CURACAO | 105 |
| CYPRUS | 75 |
| CZECH REPUBLIC | 58 |
| DENMARK | 125 |
| DJIBOUTI | 98 |
| DOMINICA | 81 |
| DOMINICAN REPUBLIC | 71 |
| ECUADOR | 89 |
| EGYPT | 94 |
| EL SALVADOR | 78 |
| EQUATORIAL GUINEA | 79 |
| ERITREA | 92 |
| ESTONIA | 84 |
| ETHIOPIA | 92 |
| ESWATINI | 47 |
| FIJI | 86 |
| FINLAND | 113 |
| FRANCE | 100 |
| FRENCH GUIANA | 105 |
| FRENCH POLYNESIA | 105 |
| GABON | 108 |
| GAMBIA | 70 |
| GEORGIA | 63 |
| GERMANY | 87 |
| GHANA | 97 |
| GIBRALTAR | 74 |
| GREECE | 78 |
| GREENLAND | 125 |
| GRENADA | 95 |
| GUADELOUPE | 104 |
| GUAM | 94 |
| GUATEMALA | 88 |
| GUINEA | 86 |
| GUINEA-BISSAU | 69 |
| GUYANA | 78 |
| HAITI | 86 |
| HONDURAS | 61 |
| HUNGARY | 57 |
| ICELAND | 104 |
| INDIA | 68 |
| INDONESIA | 95 |
| IRAN | 71 |
| IRAQ | 85 |
| IRELAND | 105 |
| ISRAEL | 112 |
| ITALY | 85 |
| JAMAICA | 85 |
| JAPAN | 105 |
| JORDAN | 81 |
| KAZAKHSTAN | 77 |
| KENYA | 86 |
| KIRIBATI | 31 |
| KOREA, DEMOCRATIC REPUBLIC (NORTH) | 57 |
| KOREA, REPUBLIC OF (SOUTH) | 86 |
| KOSOVO | 67 |
| KUWAIT | 106 |
| KYRGYZSTAN | 63 |
| LAOS | 82 |
| LATVIA | 75 |
| LEBANON | 120 |
| LESOTHO | 47 |
| LIBERIA | 120 |
| LIBYA | 66 |
| LIECHTENSTEIN | 120 |
| LITHUANIA | 67 |
| LUXEMBOURG | 105 |
| MADAGASCAR | 84 |
| MALAWI | 66 |
| MALAYSIA | 64 |
| MALDIVES | 83 |
| MALI | 87 |
| MALTA | 78 |
| MARSHALL ISLANDS | 78 |
| MARTINIQUE | 105 |
| MAURITANIE | 63 |
| MAURITIUS | 70 |
| MAYOTTE | 105 |
| MEXICO | 77 |
| MICRONESIA, FEDERATED STATES OF | 92 |
| MOLDOVA | 60 |
| MONACO | 95 |
| MONGOLIA | 67 |
| MONTENEGRO | 53 |
| MONTSERRAT | 64 |
| MOROCCO | 88 |
| MOZAMBIQUE | 83 |
| MYANMAR | 72 |
| NAMIBIA | 58 |
| NAURU | 63 |
| NEPAL | 79 |
| NETHERLANDS | 98 |
| NEW CALEDONIA | 92 |
| NEW ZEALAND | 88 |
| NICARAGUA | 66 |
| NIGER | 73 |
| NIGERIA | 78 |
| NIUE | 90 |
| NORTH MACEDONIA | 50 |
| NORTHERN MARIANA ISLANDS | 89 |
| NORWAY | 119 |
| OMAN | 90 |
| PAKISTAN | 48 |
| PALAU | 91 |
| PANAMA | 90 |
| PAPUA NEW GUINEA | 91 |
| PARAGUAY | 71 |
| PERU | 86 |
| PHILIPPINES | 99 |
| POLAND | 63 |
| PORTUGAL | 71 |
| PUERTO RICO | 96 |
| QATAR | 107 |
| REUNION | 99 |
| ROMANIA | 53 |
| RUSSIAN FEDERATION | 89 |
| RWANDA | 81 |
| SAMOA | 74 |
| SAN MARINO | 85 |
| SAINT KITTS AND NEVIS | 105 |
| SAINT LUCIA | 105 |
| SAINT VINCENT AND THE GRENADINES | 90 |
| SAO TOME AND PRINCIPE | 76 |
| SAUDI ARABIA | 108 |
| SINT MAARTEN | 103 |
| SENEGAL | 92 |
| SERBIA | 70 |
| SEYCHELLES | 105 |
| SIERRA LEONE | 84 |
| SINGAPORE | 120 |
| SLOVAKIA | 73 |
| SLOVENIA | 76 |
| SOLOMON ISLANDS | 105 |
| SOMALIA | 25 |
| SOUTH AFRICA | 54 |
| SOUTH SUDAN | 120 |
| SPAIN | 78 |
| SRI LANKA | 62 |
| SUDAN | 88 |
| SURINAME | 82 |
| SWEDEN | 112 |
| SWITZERLAND | 120 |
| SYRIA | 87 |
| TAIWAN | 82 |
| TAJIKISTAN | 61 |
| TANZANIA | 75 |
| THAILAND | 78 |
| TIMOR-LESTE | 63 |
| TOGO | 92 |
| TONGA | 59 |
| TRINIDAD AND TOBAGO | 99 |
| TUNISIA | 62 |
| TURKEY | 50 |
| TURKMENISTAN | 120 |
| TURKS AND CAICOS ISLANDS | 105 |
| TUVALU | 46 |
| UGANDA | 72 |
| UKRAINE | 86 |
| UNITED ARAB EMIRATES | 118 |
| UNITED KINGDOM | 105 |
| UNITED STATES OF AMERICA | 117 |
| URUGUAY | 68 |
| UZBEKISTAN | 66 |
| VANUATU | 102 |
| VENEZUELA | 55 |
| VIETNAM | 61 |
| VIRGIN ISLANDS | 105 |
| WALLIS AND FUTUNA | 71 |
| WEST BANK AND GAZA STRIP | 93 |
| YEMEN | 70 |
| ZAMBIA | 54 |
| ZIMBABWE | 91 |
