Brussels, August 20 2007

The ways for an expatriate to support his travels abroad.

Lessons from experience.

General remark
It is the responsibility and up to the expatriate to substantiate his travels abroad as well as their professional character.

Up to now the tax people require the following elements of proof:

1.
Airplanes tickets, boarding passes ; eventually: invoices from the travel agency.
The boarding passes are required because too many expatriates, have fooled the tax people playing with the airplane bills from the travels’ agency as well as with the tickets (issued and then cancelled).

2 .
Foreign meals tickets.
Note however that you must be in a position to prove that you were present abroad meaning that the only way to support that is that you pay the lunch through your Visa, American  Express or any other credit cards

3.
Hotels bills mentioning clearly the dates of stay and your name.
Indeed the tax people are more and more suspicious as a result of exaggeration from some expatriates. Consequently they require, if you spend ten working days abroad, even if it is in Brazil, that you be in a position to support that you were effectively 10 days and each of the ten in Brazil. In case you have spent the nights in Brazil at an old friend’s apartment this might create serious discussions with the tax people (no joke).

4.
For one day trip the proofs might be the following: gasoline tickets, lunch tickets paid with your credit card (always to support that you and not someone else were abroad).Telephone bills from your cellular phone used when being abroad may also be an acceptable proof of your stay abroad.

5.
Proofs of attendance to the meetings (exchange of e-mails, notes of the meeting, convocations to the meeting, letter of confirmation of the attendance, agenda … etc)  with proofs of the stay in the foreign company visited by the executive (extract of a register, certificate of attendance from third parties). This fifth proof must be the collection of a set of documents meaning that the mere certificate of attendance from the foreign company, the mere letter of convocation or the mere production of your agenda  won’t be acceptable proofs.

6.
Expenses reports duly signed by the Belgian company might be an element of proof joined with the others.

I draw the reader's attention on to the fact that the professional days abroad must be supported by readable documents during a three years period meaning that for income year 2006 these documents must safely be kept up to December 31st 2009. As it is impossible to get a tax audit when you depart from Belgium and as, up to three years after your departure from Belgium, the tax people may start raising questions on proof you have collected to support your  professional days abroad, the keeping of proper proofs of your travels abroad is a must.


PLEASE NOTE THAT THE TAX PEOLE ARE NOW ALSO REQUESTING THAT YOU SUPPORT THE PROFESSIONAL NATURE OF THE TRIPS THROUGH MEETING'S NOTES, AGENDAS, E-MAILS' CONVOCATIONS   .... ETC. I HAVE SEEN DULY SUPPORTED DAYS ABROAD REJECTED AS THE EXPATRIATE WAS UNABLE TO SUPPORT THEIR PROFESSIONAL NATURE.


Stephen G Hürner