Forfaitaire vergoeding

A fixed allowance consists of a predetermined amount that the parties agree by contract or pursuant to statute as compensation for specific expenses or damages. Unlike reimbursement calculated on the basis of actual costs, a fixed allowance arrangement requires only payment of the agreed sum, without the need to substantiate the expenses actually incurred.

This type of allowance is commonly found in employment law, for instance in travel or home-working allowances, and in contract law in the context of damages. It provides the parties with certainty and administrative simplicity, although the tax authorities frequently impose specific conditions on the tax treatment of such payments.

In practice, fixed allowances are often incorporated into employment contracts or collective agreements in order to avoid disputes over the amount payable.