Legal alert - 01/2010 - Mazars - Belgium

This legal alert elaborates on the reversal of the burden of proof of the flat expenses in favour of the National Social Security Office (NSSO).

In the future, the employer will be responsible for the proof of the legality of the flat expenses he repaid to his employees, due to the articles 64 and 65 of the programme law that came into force on 1 January 2010 (B.S. 30 December 2009).

For more information, please contact Véronique Ryckaert, legal partner.

Legal alert - 01/2010 - Dutch version (.pdf - 107.69 kB) Legal alert - 01/2010 - French version (.pdf - 151.83 kB) Legal alert - 01/2010 - English version (.pdf - 107.54 kB)