Recente artikelen van Niels
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.
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.