Tax-free reimbursement of expenses
When you reimburse expenses paid privately by the employee, it's fully deductible: computer, telephone, bicycle, internet connection, parking, car-wash, home office, representation.... In principle, you need to be able to prove these expenses with supporting documents.
However, there is a simpler method 🏖️: lump-sum reimbursement of expenses. The NSSO describes and evaluates these expenses each year (see NSSO website). This saves everyone time, and eliminates the need to make out an expense claim for every little expense.
Good news: this lump-sum reimbursement is deductible for the business/company, is not subject to ONSS contributions and is not taxed for the employee!
💡Starting from the lump sums accepted by the NSSO for employees, you still need to be able to justify the amounts of these lump sums.