The lump
sum allowance for business expenses is raised
Date: 5 December 2006
The
Belgian State Gazette of 5 December 2006 publishes the law and the
royal decree that raise the lump sum allowance for business expenses.
This
allowance is only granted to taxpayers who do not claim a deduction
for business expenses really incurred.
The
new figures for tax year 2006 are :
€
0 -
|
4,790
|
26.1%
|
€
4,790 -
|
9,520
|
10%
|
€
9,520 -
|
15,850
|
5%
|
€
15,850 -
|
55,527
|
3%
|
The
maximum allowance is € 3,230.
|