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ARTICLE · 24 SEPTEMBER 2021

Tax Plan 2022 – Employment Tax

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On Tuesday 21 September 2021, the Dutch government sent the legislative proposals to the Dutch parliament

NetherlandsTax
Jan Bart Schober
Jan Bart Schober
Hans Van Ruiten
Hans Van Ruiten

On Tuesday 21 September 2021, the Dutch government sent the legislative proposals to the Dutch parliament. In this news flash, we inform you about the legislative proposals in the field of the employment taxes.

The Seventh progress letter 'working as a self-employed person' is not part of the legislative proposals. However, given the importance we would like to inform you about it as well.

Introduction of specific exemption for working-from-home allowance

If an employee incurs general costs for working from home, the employer is currently usually unable to reimburse these costs free from tax (or only up to the amount of available discretionary budget of the employment cost regulation). This can lead to unbalanced outcomes. For this reason, the government proposes a specific exemption for a working-from-home allowance of a maximum of ? 2 per homeworking day.

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