The glossary to understand and take action

Expense claim

Statement through which a person submits business expenses incurred and the supporting documents required for their processing.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

It links the expense, business purpose, date, amount and approval. Approval of reimbursement does not automatically prove a tax or social security exemption, nor VAT deductibility. Advances and payments already made by the company must be reconciled to avoid double reimbursement.

In your file

What this changes in practice

An expense claim documents an expense incurred for business purposes and submitted for reimbursement. It must state the purpose, date, amount and relevant supporting documents. A personal expense does not become a business expense merely because it is reimbursed. Its tax, social security and VAT treatment depends on its nature and the applicable rules; a flat rate also requires an appropriate basis.

A scenario to help you understand

Educational example

An employee requests reimbursement for travel to visit a client. They attach the supporting documents and state the assignment so that the company can review the expense.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Expliquer le motif professionnel
  • Joindre les justificatifs adaptés
  • Vérifier les règles de remboursement

The practical question

Find out more

Quel contenu utile ajouter au justificatif d’une note de frais ?

Expliquez le lien avec l’activité : mission, déplacement ou objet professionnel selon la dépense. Le ticket seul peut ne pas suffire à comprendre pourquoi l’entreprise la prend en charge. Une politique interne précise les validations et documents attendus. Elle doit rester compatible avec les règles fiscales et sociales, sans transformer toute dépense autorisée en charge automatiquement déductible.

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

Accounting documentAn accounting document is a document that substantiates a transaction: an invoice, statement, contract or other evidence appropriate to its nature.Benefit in kindA benefit in kind is a good or service provided to an employee that may constitute an element of remuneration under the applicable rules.Right to deduct VATThe right to deduct allows, subject to conditions, the deduction of input VAT incurred in connection with transactions giving rise to that right.

Put it into practice

Explore further with our guides

Practical guideBusiness expenses: structuring reimbursement claims

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.