In principle, these lump-sum allowances are not considered as ‘salary’ from a tax point of view, as they are a reimbursement of costs to be borne by the employer. Generally, the latter are reimbursed on a flat-rate basis. The setting of the lump-sum allowance is a factual matter, depending on the function of the worker and his/her duties. In practice, many companies request a ruling by the tax ruling commission or their local tax office in order to avoid recharacterisation of the cost allowance into taxable remuneration. However, the tax administration recently decided to change its policy in that regard. From now on, only the tax ruling commission will decide on lump-sum allowances concerning employer related costs. Local tax offices are no longer allowed to issue such rulings. This way, the tax administration hopes to obtain more uniformity in these rulings.