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This publication has been carefully prepared, but it has been written in general terms and should be seen as containing broad guidance only.
This publication should not be used or relied upon to cover specific situations and you should not act, or refrain from acting, upon the information contained in this publication herein without obtaining specific professional advice.
Please contact the appropriate BDO Member Firm to discuss these matters in the context of your particular circumstances.
No entity of the BDO network, nor the BDO Member Firms or their partners, employees or agents accept or assume any liability or duty of care for any loss arising from any action taken or not taken by anyone in reliance on the information in this publication or for any decision based on it.
BDO is an international network of public accounting firms, the BDO Member Firms, which perform professional services under the name of BDO. Each BDO Member Firm is a member of BDO International Limited, a UK company limited by guarantee that is the governing entity of the international BDO network.
Service provision within the BDO network is coordinated by Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels.
Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA and the member firms of the BDO network is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO Member Firms.
© 2023 BDO Advisory
All rights reserved.
Le remboursement des frais de déplacements professionnels des salariés s’effectue au Luxembourg soit sur base des frais effectifs, soit sur base d’un régime forfaitaire.
Les règles applicables ont été modifiées par le règlement du Gouvernement en Conseil du 2 décembre 2022, qui entrera en vigueur le 1er janvier 2023¹.
¹ Mémorial A n°619, 12 décembre 2022
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BDO Luxembourg Memento_Frais de route et de séjour 2023
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