What Is Volunteer Guard?

In Belgium, a nonprofit (ASBL) can reimburse its volunteers' expenses (travel, meals, materials, etc.) without those reimbursements being considered a salary, as long as the maximum ceilings set each year are respected. Volunteer Guard helps you track these reimbursements and alerts you if the ceilings are exceeded.

Legal basis — Law of 3 July 2005 on the rights of volunteers (Articles 10 and following). The ceilings are indexed each year by Royal Decree. As long as reimbursements remain below the ceilings, they are exempt from taxes and social security contributions — neither the volunteer nor the nonprofit owes anything on them.

Volunteer tracking

2026 Ceilings (Indexed)

Limit	Amount	What it means
Daily maximum	44.02 EUR	A volunteer cannot receive more than 44.02 EUR per day
Annual maximum	1,760.83 EUR	The annual total per volunteer cannot exceed this amount

Warning — If either ceiling is exceeded, all of that volunteer's reimbursements for the year become taxable (not just the excess). It is therefore crucial to monitor amounts continuously.

Record a Reimbursement

From the Volunteer Guard page, click New Reimbursement.
Fill in:
- Volunteer name
- NISS (optional) — the Belgian national register number, 11 digits, found on the back of the identity card
- Date of the reimbursement
- Amount in euros
- Category: General, Transport, Meals, Other
- Subcategory (for meals: breakfast, lunch, dinner, snack)
- Distance in km (for transport)
- Description
Click Save.