Recente artikelen van Niels

Reimbursements for work-related expenses to employees is a smart move

Reimbursements for work-related expenses to employees is a smart move

19 juni 2019

According to Dutch tax law, employers have the possibility to reimburse expenses to employees free of tax, or under a reduced tax rate. This is the so-called ‘work-related expense scheme’ (hereinafter: WKR-scheme). If the reimbursements are not free of tax, the taxable elements could still be tax exempt if the total sum does not exceed the tax free sum of the WKR-scheme. The tax free sum for an employer is 1.2% (2019) of the annual taxable wage.

Anticipate now for the legislative changes by 2020

Anticipate now for the legislative changes by 2020

26 maart 2019

With a view to announced legislative changes by 2020, it is important for employers to anticipate already in 2019. There is no transitional legislation in most of these cases, as a result all applicable situations on January 1, 2020 and later, this new legislation must be executed. If employers are still able to draw up employment contracts, it is advisable to construct the situation in a certain way. It will probably save a serious amount of wage costs.