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Netherlands: Evaluation of work-related costs, reimbursements

Netherlands: Work-related costs, reimbursements

An evaluation of the rules for work-related costs (werkkostenregeling—WKR) as required under the “2015 Tax Plan” concerns the provision or reimbursement of costs for tools, computers, and means of mobile communication.

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The Deputy Minister of Finance in March 2018 sent the evaluation on the WKR and the government’s response to the Lower House. Among the findings of the evaluation are considerations of:

  • Administrative burden on employers
  • Adequacy of the fixed exemption
  • Proposal for introducing a “necessity” requirement

No major changes to the WKR are proposed for the foreseeable future. Discussions, however, could focus on simplifying the rules, such as:

  • Doing away with the obligation to designate reimbursements and provisions that are specifically exempted as part of the final levy
  • Allowing employers to determine the benefit of provided meals by way of a random sample
  • Reintroducing a standard interest rate for staff loans, to clearly determine the salary benefit
  • Providing more clarity in the payroll taxes guidelines about employees’ own contribution in relation to the necessity criterion

 

Read a March 2018 report prepared by the KPMG member firm in the Netherlands

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