travel allowance 2023 netherlands

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A comprehensive guide to corporate travel allowances in the Netherlands

What are the mileage allowance rates in the netherlands for 2023, how does mileage allowance work, employees driving their personal car, employees driving a company van or car, electric vehicles, taxi, boat, or airplane, traveling by public transport.

• Employees must travel more than 10 kilometers each way to reach their place of work from home.
• Staff must commute to the same workplace at least 1 day a week and for at least 40 days each year. Each journey must be completed within 24 hours to count towards their total.

What additional tax implications are there?

Additional reimbursements, employees driving their own vehicles.

• (number of kilometers traveled one way 2) €0.21 * 214 working travel days / 12 months = your tax-free travel allowance per month.

Company vehicles

Parking expenses, public transport users.

• The distance traveled between the employee's home and their work location.
• The number of days the employee travels into the office.

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Everything You Need to Know About Travel allowance in the Netherlands: A Guide for Employers and Employees

Travel expense reimbursement is an important topic for both employers and employees. Whether you commute to the office daily, travel to clients regularly, or visit different locations for work, it’s essential to be aware of the options and rules regarding travel expense reimbursement. In this blog, you will find everything you need to know about it.

Is travel allowance mandatory in the Netherlands?

In the Netherlands, reimbursement of travel allowance by employers is not required by law unless it is in the collective bargaining agreement. Many employers reimburse travel expenses even though it is not in their collective bargaining agreement (cao). Reimbursing travel allowance is fair and should be discussed during the job interview.

Does travel expense reimbursement apply to every mode of transportation?

Yes, travel allowance applies to every mode of transportation. Whether the employee commutes to the office by bike, public transport, or car, they are entitled to travel allowance. Even carpooling qualifies for reimbursement. Employers have the choice to reimburse either based on the number of kilometers or the actual incurred costs.

Fixed travel allowance

The exempted travel expense reimbursement for personal transportation has been increased to EUR 0,21 per kilometer in 2023, and it will be further raised to EUR 0,22 in 2024. This can be done based on the actual number of kilometers traveled or through a fixed reimbursement. Opting for a fixed reimbursement reduces administrative burdens, and there is no need for adjustments when an employee occasionally works from home, is sick, or on leave.

Formula for calculating fixed travel allowance

If you want to calculate the amount of travel expenses, there is a formula, which may be more complex than you initially think. First, calculate the distance between home and work. The tax authorities consider the most commonly used route as the standard. Taking the shortest route as a starting point is not applicable. Often, the route via the highway is chosen, which may be longer in terms of distance but faster.

The following formula can be used to calculate monthly travel expense reimbursement:

Monthly travel expense reimbursement EUR 0,21 x distance from home to work x 2 x 214 / 12.

Thus, the employee receives the same amount of travel expenses every month, based on the monthly average, taking into account the number of working and non-working days in that month.

This calculation assumes 214 working days per year.

Variable travel allowance

Variable travel expense reimbursement can be provided to an employee in situations where the employee’s travel patterns and needs vary. Here are some examples of when a variable travel expense reimbursement may be appropriate. For instance, if an employee works at different locations, has flexible working days, uses different modes of transportation, or has varying distances to travel, such as visiting clients.

Public transportation costs

The complete costs for traveling by public transportation can be reimbursed. The employee needs to submit original transport tickets as proof. If an employee uses an OV-chipkaart (public transport card), they can download a declaration overview from www.ov-chipkaart.nl.

If an employee uses their own car, scooter, bicycle, motorcycle, etc., the employer can offer a tax-free reimbursement of EUR 0,21 per kilometer. To qualify for this, the employee must provide a complete declaration overview. The overview should include at least the date, postal code, house number, and city of both the starting and ending points of the journey. If any of this information is missing, unfortunately, no reimbursement can be provided.

If the employee uses a company car, it is not possible to receive a variable travel expense reimbursement since the employee already benefits from using the company car.

Are homeworkers eligible for travel expense allowance?

Employees who work from home often incur additional expenses such as heating, toilet paper, coffee and tea, water, and electricity. A home office allowance can be provided to compensate for these extra expenses. It is not mandatory, but there may be rules regarding it in the collective labor agreement (cao). If there are no provisions in the cao, agreements regarding the home office allowance can be made between the employer and the employee.

How high can the home office allowance be in 2023?

Starting from 2022, the option to provide a tax-free home office allowance was introduced. In 2022, this allowance was EUR 2,00 per day. Now, it has increased to EUR 2,15 per day.

The employer and the employee can make agreements regarding a fixed home office allowance based on the expected number of work-from-home days per week, eliminating the need to track whether the employee worked from home or in the office.

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Higher Tax-Free Mileage Allowance From 2023 in the Netherlands

Updated January 2023

The Dutch Cabinet has increased the tax-free commuter mileage allowance one year earlier than originally planned, after ending the fixed commuter allowance at the end of 2021. This measure was part of the recent Spring Memorandum and partially incited by the sharp rise in fuel costs in Spring 2022.

Mileage allowance in the Netherlands

In 2022, employers could reimburse commuting employees up to 19 cents per kilometre, tax-free. This maximum amount has increased to 21 cents per kilometre in 2023 and may reach 23 cents in 2024. It is the first increase in the mileage allowance in the country since 2006.

The proposed increases were urged forward by the House of Representatives following the sharp hike in fuel prices this Spring.

Employers can choose to increase the mileage allowance

While the government sets the maximum tax-free mileage allowance, it is up to the employers' discretion whether to apply it. This means that companies can choose to reimburse their employees the maximum tax-free rate, or to apply a lower or higher rate.

State Secretary Marnix Van Rij has called upon companies to make use of the new reimbursement caps to ease the financial burden of commuting on workers.

Mileage allowance increase set to cost government 200 million euros

Bringing forward the mileage allowance increase by a year is expected to cause an estimated loss of income of 200 million euros for the government. A cost that the government had originally planned to sustain starting in 2024.

This increase of the tax-free mileage allowance for commuters opens up the discussion regarding the “new way of working”. It is hoped to make it less of a burden for employees to work from the office, more often.

The decision was made to raise the allowance after employees expressed concerns regarding the cost of commuting. A cost which many employers have declared themselves willing to cover if it means getting more people back in the office.

Measures to reduce the cost of fuel

Back in March 2022, the House of Representatives first examined increasing this travel allowance following the sudden increase in energy and fuel prices which have sharply affected the finances of those commuting by car.

While excise duties on fuel were reduced earlier in 2022, this did not fully cover the prior increases. As a result and to attempt to contain fuel cost increases, the government reduced the VAT rate of gas and electricity. Starting July 1st 2022 and until the end of the year, the VAT rate of natural gas, electricity and district heating was reduced from 21% to 9%.

Automate mileage allowance compliance

Expense management solutions maintain the relevant allowances and mileages rates proactively, so that you don't need to worry about how to apply them for your employees. This ensures that your expense report compliance is always guaranteed, without you having to think about it.

For companies wanting to make the most of the available tax-free allowances in the Netherlands, we recommend finding an expense solution that can guarantee allowance compliance in the country or countries where you do business - so that you can focus on what matters.

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Dutch law in 2023: This is what’s changing in the Netherlands next year

With 2023 right around the corner, what should expats living and working in the Netherlands prepare for in the new year? As 2022 comes to a close, here’s everything you need to know about the changes to Dutch law in 2023.

New Dutch tax rules in 2023

As part of a package of measures announced by the government on Prinsjesdag , various aspects of the Dutch tax system will be adjusted as of January in an attempt to boost the purchasing power of citizens and residents. 

Firstly, workers who fall into the tax bracket for those earning up to 73.071 euros a year will see their income tax rate fall by 0,11 percentage points next year, to 36,93 percent, saving them up to 102 euros in 2023. The labour tax credit for people working in the Netherlands will also increase, saving workers up to around 500 euros a year. The tax-free travel allowance will also be increased, from 19 to 21 cents per kilometre.

The Dutch government has, however, agreed to increase the wealth and corporate tax rate in the Netherlands , as well as the mining levy (a tax targeting the profits of energy companies ) from January 2023. Wealth tax rates are rising from 31 to 32 percent next year, while the lowest corporation tax bracket is being reduced from 395.000 euros to 200.000 euros - the lowest corporate tax rate is also rising from 15 to 19 percent.

Other changes to the Dutch tax system include higher excise duties on cigarettes and other tobacco products (+1,22 euros from April 2023) and taxes on fizzy drinks (20,20 euros per 100 litres). The government has also agreed to increase the tax on flights , from 7,95 euros to 26,43 euros per ticket. The current reductions in excise duties on fuel will also remain in place until the end of June.

Employment, income, and pensions in the Netherlands

The national minimum wage will increase as of January 1, 2023. Next year, the (gross) minimum wage in euros is:

The higher minimum wage will also have knock-on effects on Dutch benefits and allowances . For example, the state pension rate for couples who are married or living together will rise to 968,86 euros each per month. For single people, it will rise to 1.425,80 euros per month. Meanwhile, the unemployment benefit rate will increase by 10,15 percent.

The state pension age in 2023 is 66 years and 10 months, slightly higher than the 66 years and seven months in 2022.

Changes to housing, rentals, and property taxes

Firstly, the national rent allowance will increase in 2023; anyone with a rent of or under 808,06 euros per month will be eligible to receive financial support, with the monthly rate increasing by up to 16,94 euros. 

Since 2017, parents have been able to give their children a tax-free donation of up to 100.000 euros in order to help them buy a home in the Netherlands . The government has decided to adjust the rules for this tax-free gift, known as the jubelton; the maximum figure is being reduced to 27.231 euros as of January 1, and will be completely abolished from January 2024.

On Prinsjesdag, the government announced that the transfer tax rate would increase from 8 percent to 10,4 percent, but the exemption rule introduced at the beginning of 2021 for 18 to 35-year-olds will remain in place, as will the reduced rate of 2 percent for those over the age of 35 who plan to live in their newly purchased property. The rate of 10,4 percent will therefore apply to landlords and property developers, as well as non-residential properties.

Low-income households will once again be eligible for a 1.300-euro energy allowance in order to help cover the cost of  utilities , and, from January 1, households in the Netherlands will pay a maximum of 1,45 euros per cubic metre of gas and 0,40 euros per kilowatt-hour of electricity. The price cap will only apply to the first 1.200 cubic metres of gas and 2.900-kilowatt hours of electricity used throughout the year. The consumption of any additional gas or electricity will be charged at the rates set out by each individual energy company. 

The government has also announced that anyone who wants to make their home more sustainable will no longer have to pay VAT when buying solar panels. 2023 will also see 15.000 so-called fled homes (temporary new-builds or short-lease properties which are rented out for a fixed period of time) built in the Netherlands. The VAT cap on energy, however, will expire on December 31, meaning that in 2023 the VAT will once again be set at 21 percent.

Family life: Childcare and child benefits in the Netherlands

The child benefit will also increase in 2023. The quarterly rates in euros as of January are: 

Similarly, the childcare benefit will increase in order to help cover the rising costs of childcare .

Another change affecting families is that, as of January 1, young people will be able to live at home for longer without it affecting their parents' benefits and allowances. While current rules state that, once a child turns 21, their income affects the amount of benefits received by their parent(s), from January this will be increased to 27, meaning parents will no longer see their benefits cut if their adult children continue to live at home while working and earning their own salary.

Education in the Netherlands: Student loans and STAP

The STAP budget - which was launched in March 2022 and has proven exceedingly successful so far - will undergo some changes in the new year. The next round of applications has been postponed; instead of opening on January 1, applications will reopen on February 28, 2023. This is because the government needs time to implement new measures to improve the scheme and ensure the quality of the courses that are available under STAP. These measures involve tightening the rules for course providers and making sure the trainers are up to standard.

Those enrolled in higher education in the Netherlands for the 2023-2024 academic year, and who no longer live at home with their parents and families, will be eligible to receive an additional 165 euros per month in order to help cover the rising costs of living. On the other hand,  students  will also see the interest rates on their student loans rise from January 1, to 0,46 percent for those enrolled at a  university , and 1,78 percent for those enrolled in a vocational course .

Changes to the Dutch healthcare system and health insurance

Healthcare premiums will increase from January , while the proportion of people eligible to receive the  healthcare allowance will increase as a result of changes made to the various income thresholds. The amount of money they will receive will also rise.

From 1 April, 2023, pregnant women will be able to book a Non-Invasive Prenatal Test (NIPT), free of charge. The NIPT is a blood test that can be used to detect a number of chromosomal abnormalities, such as down syndrome. The test currently costs parents 175 euros. 

From January, blood and plasma donation rules for gay and bisexual men will also be relaxed. Currently, gay and bisexual men are only permitted to donate blood if they are in a monogamous relationship for more than a year , or if their last sexual encounter was more than four months ago. In 2023, a questionnaire will be used in order to determine whether or not a man who is sexually active with other men can safely donate blood, depending on their sexual history and whether or not they practice safe sex. Instead of one rule for all, it will be determined on a case-by-case basis.

Next year, employees who had jobs where they came into contact with harmful substances and became ill as a result of their work will be eligible to apply for compensation from the government. As the scheme is new, only those diagnosed with lung cancer, allergic asthma, or chronic painter's disease will be eligible to apply.

Travel rules in the EU: ETIAS in the Netherlands 

News of the European Union’s new ETIAS visa waiver system has been circulating for a while now, but the system will officially come into effect in 2023. Next year, the ETIAS programme will apply to all nationalities who currently do not need a visa to enter Europe (e.g. USA, Canada, UK, Australia). 

Under the ETIAS visa waiver system, visa-exempt travellers will need to register online with ETIAS in order to enter Schengen countries (including the Netherlands) for a total stay of 90 days per entry. Once they’ve applied, the travel authorisation will be valid for three years from the moment of issue. The system will pre-screen travellers for any potential security or health risks before the traveller reaches European borders. 

It’s all new and might be a little difficult to wrap your head around, but luckily the system isn’t due to come into effect until November 2023, so there is some time to figure it out and find out what it might mean for you and your loved ones. It’s worth noting that anyone coming to the Netherlands to work, study, or stay for longer than 90 days will still be required to apply for the relevant visa  or permit .

Miscellaneous: Other changes expats can expect in 2023

What other changes should expats expect in the new year? For starters, from January 1, 2023, a helmet will be compulsory for all drivers and passengers on mopeds ( snorfietsen ). Those who fail to wear a helmet risk a fine of 100 euros. 

The “NEE-NEE” and “NEE-JA” letterbox stickers will be replaced by a brand new digital system called InMijnBus . From January, instead of picking up a free sticker at your municipality , people living in the Netherlands will register their preferences via InMijnBus.nl. 

While for a while many thought the introduction of the rule would be postponed, it has been confirmed that, in the new year, the 15-cent deposit on cans will finally be in effect. The measure was first announced two years ago, and will come into effect on December 31, 2022.

A ban on misleading prices and discount information will come into effect on January 1. In short, this means that retailers will no longer be able to raise their prices only to lower them a few weeks later, thereby misleading consumers by letting them believe the new price is a "good deal." The new rules state that the original price must be the lowest price quoted by the retailer in the last 30 days prior to the start of the sale. 

The new system has already been in place in some countries for a few months, but in January Netflix will launch their new rules regarding account-sharing across the globe. In the new year, any customer who shares their account with someone who lives at a different address will have to pay an additional monthly charge.

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Victoria Séveno

Victoria grew up in Amsterdam, before moving to the UK to study English and Related Literature at the University of York and completing her NCTJ course at the Press Association...

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Main tax measures of the 2023 Tax Plan for international organisations

The measures will apply from 2023, unless stated otherwise. the measures marked with a * have already been included in a previous bill., personal income tax, personal income tax box 3, corporate income tax, climate and energy, gift and inheritance tax, vat, consumption tax & excise, transfer tax and other, box 1: reduced personal income tax rate for first bracket .

The personal income tax rate for the first bracket will be reduced from 37.07 per cent in 2022 to 36.93 per cent in 2023. The limit of the first bracket will be increased from EUR 69,398 in 2022 to EUR 73,031 in 2023.

Mortgage interest deduction*

The current phase-out of the mortgage interest deduction leads to a cap on the deduction at the base rate of 36.93 per cent in 2023. After this, the mortgage interest deduction will not be further phased out.

Directors' remuneration*

The approval to apply the exemption method instead of the credit method for the avoidance of double taxation over the remuneration of executive or supervisory board members will be revoked. Consequently, in tax treaty situations in which the credit method is prescribed, this method will (once again) apply. You can read more about this in our previous article: ‘ Changes to tax treatment foreign executive remuneration .’

Temporary allowing of random depreciation in 2023

In 2023, a maximum of 50 per cent of the acquisition or production costs of newly designated business assets may be depreciated at random. This previously announced scheme for at-random depreciation of assets in 2023 has been published with the Year-end regulation 2022 of 27 December 2022.

Certain business assets are excluded from the scheme, for example vessels, buildings and intangible assets. The choice for discretionary depreciation in 2023, also affects the deferrals to be included in the 2023 financial statements (and quarterly reports). Read more in the Tax News Release ' In 2023 you can depreciate ‘at random’, read the conditions '.

Box 2: two brackets of 24.5 per cent and 31 per cent as of 2024

The current Box 2 rate is 26.9 per cent. As of 2024 Box 2 will comprise two brackets. The first bracket will tax Box 2 income of up to EUR 67,000 per person at a rate of 24.5 per cent and a rate of 31 per cent on the rest of Box 2 income will apply in the second bracket.

Box 2: abolition of efficiency margin for customary wages

The efficiency margin for the wages of a director and majority shareholder (DGA) is  abolished in its entirety. As a result, the customary wage will become at least equal to the wage of the highest-earning employee within the organisation or at least equal to the wage of the most comparable employment outside the organisation. In addition, the statutory minimum lower limit still applies.

Reduction cap additional tax advantage for company cars that are used privately

With effect from 2022, the cap on the addition of taxable income (the catalogue price on which the maximum discount on the addition of taxable income for emission-free passenger cars applies) has already been reduced. As of 1 January 2023, the cap will be further reduced from 35,000 euros to 30,000 euros.

Legal redress 2017 to 2022

The government introduces a previously announced new system for calculating the Box 3 income from savings and investments: the flat rate savings method. This legislation is a result of the judgement of the Dutch Supreme Court with regard to Box 3, in which it was concluded that the government must offer legal redress to taxpayers with a lower actual return than the (deemed) fixed return. The legal redress applies to (1) taxpayers who were part of the mass appeal procedures; (2) taxpayers whose tax assessments for the years 2017 to 2020 have not yet been irrevocably determined on 24 December 2021; and (3) all taxpayers for the years 2021 and 2022. You can read more about this topic in our in-depth article entitled ' Box updates Dutch Tax Plan 2023 ' and our webpage ‘ Box 3 guide ’.

Legal redress based on the flat rate savings method

The legal redress is based on the flat rate savings method. It involves assets being divided into three asset categories with each of them having their own fixed return percentage, namely bank balances including cash (2021: 0.01 per cent), other assets (2021: 5.69 per cent) and debts (2021: 2.46 per cent). The definitive percentages for 2022 still have to be determined. A new amount of income from savings and investments will then be calculated taking into account the tax-free allowance. If the newly calculated income is lower than the original Box 3 income calculation, the lower amount will be taken into account. The legal redress can only lead to a lower income from savings and investments (thus not to a higher income).

Although, according to the government, the flat-rate savings variant reasonably implements the 'Christmas ruling' of the Dutch Supreme Court, taxpayers with returns lower than the applied flat rates may still feel disadvantaged and thus file an objection.

Legal redress for non-objectioners?

The government has decided not to offer legal redress to non-objectioners, i.e. taxpayers for whom the definitive personal income tax assessment for 2017 to 2020 has been imposed and for whom the objection or appeal period has expired. The Dutch Supreme Court had already ruled that the government is not obliged to grant legal redress to this category of taxpayers. As a result, the Minister of Finance had the last (discretionary) word in terms of offering legal redress. It has been decided that this will not be provided. 

Nevertheless, there is a formal possibility for any taxpayer to raise the issue again. Up until 5 years after the end of a tax year, you can file a so-called request for ex officio reduction. For 2017, this deadline expires on 31 December 2022. For the years 2018 and beyond, it is one year later each time. Since this possibility seems to be used en masse, the state secretary has created a 'mass objection plus' procedure, which would make it unnecessary for taxpayers to file an ex officio reduction request. If the court should eventually decide that legal redress should also be granted to non-objectors, the Tax Administration will grant this redress to all Box 3 taxpayers. However, not all situations seem to be covered by this, e.g. a ruling of the European Court of Human Rights would not be covered. Therefore, it seems wise to still file an ex officio reduction request independently.

Legal redress 2017 to 2022: partner allocation and prevention of double taxation

The legal redress can lead to a situation whereby a recalculation of the aggregate income leads to an increase of the amount of tax deductible gifts or a situation where more healthcare costs become deductible. When granting the legal redress the additional portion of tax deductions will be aligned with the existing allocation of healthcare costs and tax deductible gifts that the partners reported in their tax returns. It follows from the systematics of the legislation that an objection must be filed per assessment. If only one of the fiscal partners has filed an objection, only that partner will get legal redress.

For taxpayers with foreign possessions and debts the system of preventing double taxation was not yet in line with the legal redress. For example, a different return percentage applies. The rules for preventing double taxation are now to be adapted in line with the rules of the redress.

Actual return as of 2026

A new Box 3 system based on actual return, such as interest, dividend and rental income and value developments is aimed to be introduced as of 2026.

In the second quarter of 2023, it will be determined as of when the legislation for the new box 3 system can actually be implemented. The schedule for the implementation process will be drawn up after the completion of the implementation test.

Bridging legislation for 2023, 2024 and 2025

The government has drafted Box 3 bridging legislation for 2023, 2024 and 2025 based on the flat rate savings method which is being used for the legal redress (see above). Taxation will take place on the basis of fixed returns over the actual mix of assets from the three categories, namely bank balances, other assets and debts. The biggest difference with the period from 2017 to 2022, in which the legal redress can only lead to a lower income in Box 3, is that taxpayers may also have to pay more tax in 2023-2025 than in the current system.

Bridging legislation fixed return percentages

Following the allocation of the assets across the three asset categories an individual fixed return percentage is applied to each category:

• As far as the bank balances (including cash) are concerned the percentage is based on the average monthly interest percentage on deposits by households with a cancellation period of no more than three months during the period from January to November of the current calendar year, whereby the month of November is counted twice. This therefore means that the return percentage is only definitively established at the end of the calendar year.
• In the case of the 'other assets' category the return percentage is based on the long-term return of immovable property, shares and bonds. A share in an owners' association (VvE) 'piggy bank' and leased land with statutory maximum rent of 2 per cent also falls in this category.
• In the case of the debts category the return percentage is based on the average monthly interest on the total outstanding amount of property mortgages of households for the current calendar year. This percentage is also only known at the end of the tax year.

Bridging legislation green investments

Green investments must be divided into green bank balances and green investments. The green bank balances fall into the 'bank balances' asset category which is subject to the low fixed return percentage. The green investments fall into the 'other assets' category which is subject to a higher fixed return percentage. If a taxpayer invests in both asset categories, the exemption for green investments will first be applied to the green investments and any remaining part of the exemption will then be applied to the green bank balances. This sequence with regard to applying the exemption is to the taxpayer's benefit.

No loss relief in box 3 bridging scheme

There is no possibility of loss relief in the box 3 bridging scheme. This applies both within box 3 and between boxes. Loss relief only suits a system of taxation based on actual returns.

Incremental increase in rate and increase in tax-free assets

The Box 3 tax rate is to be increased in 1 per cent increments from 31 per cent in 2022 to 34 per cent in 2025. The tax-free allowance is to be increased from EUR 50,650 to EUR 57,000 per taxpayer. For partners this means that the tax-free assets limit is to be increased from EUR 101,300 to EUR 114,000. 

The system automatically divides the tax-free assets proportionally among the three assets categories of bank balances, other assets and debts. Thus, taxpayers cannot choose which asset category to apply the tax-free assets to.

Vacant possession ratio not abolished, but amended

The vacant possession ratio is a valuation method for rented houses. This vacant possession ratio is to be amended instead of abolished, as was announced in the Coalition Agreement. The percentages are updated in the table and the intention is to do so regularly - say once every five years - in the future. In the case of an annual rent of more than 5 per cent compared to the value under the Real Estate Assessment Act (WOZ), the percentage of the vacant possession ratio is to be increased to 100 per cent. Temporary leases are excluded. If upon expiry of a fixed-term lease, a new contract is entered into consecutively, or if the landlord does not inform the tenant in time about the end of such a lease, a lease is no longer temporary and the vacancy ratio will apply. Furthermore, when leasing to related parties, the highest percentage (100 per cent) applies, rendering the vacancy rate de facto ineffective for these situations.

Tax-free travel allowance

The tax-free travel allowance is to be increased from 19 cents to 21 cents per kilometre. It is to be further increased to 22 cents per kilometre as from 2024.

Home office expense allowance*

The tax-free home office expense allowance has been indexed and raised to EUR 2.15.

Increased budget work-related costs scheme (WKR) 

The discretionary scope of the work-related costs scheme (WKR) is to be temporarily increased to 3 per cent in 2023 over the first EUR 400.000 of the taxable wage bill. As of 2024, the temporary increase will expire and a rate of 1.92 per cent will apply again. Over the remainder of the taxable wage bill 1.18 per cent will apply.

30% ruling: reimburse actual expenses or 30% ruling

Subject to certain conditions employers can reimburse extraterritorial costs tax-free to expats. This can be done on a declaration basis or via the 30% ruling. However, these facilities can no longer be used alongside each other in a single calendar year, except in the first four months of employment.

30% ruling: wages limited to 'Balkenende' standard

As of 1 January 2024 the 30% ruling can be applied to a maximum of the standard under the Standards for Remuneration Act (WNT-norm) (2022: EUR 216,000). In the case of expats who are already using the 30% ruling in 2022, the cap is only going to take effect as of 1 January 2026. Please also read our in-depth article .

Stock options* 

Liquidity problems arising when exercising stock options which cannot be sold are to be resolved by deferring the moment of taxation. You can read our previous article here .

Abolition of efficiency margin for customary wages

The efficiency margin for the wages of a director and majority shareholder (DGA) has been abolished in its entirety. As a result, the customary wage will become at least equal to the wage of the highest-earning employee within the organisation or at least equal to the wage of the most comparable employment outside the organisation. In addition, the statutory minimum lower limit still applies.

Increased burden for employers due to higher maximum income for Dutch employees' insurance

The maximum income over which Dutch employee's insurance contributions are calculated will rise from EUR 59,706 (2022) to EUR 66,956 in 2023. As a result, employers could have a (potential) additional burden of more than EUR 1.600 per employee. Read more in our article .

Lower Disablement Benefits Act contribution

By way of reducing the burden on small employers, it was proposed that the contribution rate of the Disablement Benefits Act (Dutch: Aof) would be reduced by approximately 0.5 percent compared to the usual adjustment. However, as the state secretary has taken several measures to accommodate SMEs the proposed reduction has been affected. Ultimately, the rate of the Disablement Benefits Act small employers has been set at 5.82 percent.

Fines do not qualify as negative wages

When determining an employee’s wages, recovering fines and penalties is now explicitly excluded. This specification has been introduced to prevent any ambiguity concerning the qualification of such payments.

Rate and bracket limit

The limit for the first bracket will be lowered from EUR 395,000 (bracket limit since 2022) to EUR 200,000. As a result, businesses are more likely to pay the high corporate income tax rate of 25.8 per cent. In addition, the step-up rate for that first bracket is going to increase from 15 per cent to 19 per cent.

Payment discount on provisional corporate income tax assessment no longer applicable*

The payment discount which applies if a provisional corporate income tax assessment is paid in one go will no longer be applicable as from 1 January 2023.

Real estate measure for fiscal investment institutions (“fbi’s”)

The government has announced that, as of 1 January 2024, a measure is to be introduced on the basis of which fiscal investment institutions will no longer be able to invest directly in real estate (real estate measure). The real estate measure is intended to ensure that profits earned from real estate can, in all cases, be taxed with corporate income tax. The intention is that the real estate measure is included in the 2024 Tax Plan package. In the time ahead the government is going to investigate the desirability of the measure as well as any accompanying measures.

Linking provision for fiscal old age reserve (FOR) repealed 

The reference in the Corporate Income Tax Act 1969 to the FOR in the Income Tax Act 2001 has been repealed. This was prompted by the phasing out of the FOR in the Income Tax Act 2001.

The rate of the special levy that oil and gas operators pay, will be temporarily increased. The levy will be 65 per cent for 2023 and 2024, on the turnover insofar as realised with the sale of natural gas at an average price higher than 50 eurocents per m 3 . The tax-free base and regular rates will remain the same, so that the position of licence holders will not deteriorate and the infringement of property rights (ECHR) will be limited.The result from hedge contracts will be concluded in the calculation of the levy. Without this measure, the temporary increase in the levy could have a disproportionate impact.

Temporary VAT rate reduction on energy supplies ends this year.

The temporary application of the nine percent VAT rate on energy will end this year. The temporary measure will not be prolonged after 31 December 2022. The applicable VAT rate will return to 21 per cent.

Temporary solidarity contribution

A temporary solidarity contribution for companies with activities in crude oil, natural gas, coal and petroleum refining is introduced. This contribution is designed in line with the EC Regulation. The way the excess profit is calculated is also in line with the regulation. Those excess profits are taxed at a rate of 33%.

Temporary mandatory cap on market revenues of electricity generators

The EU Regulation requires Member States to cap market revenues of producers generating electricity from sources listed in the Regulation for seven months from 1 December 2022. For the Netherlands, this includes electricity generated from wind, solar, hydro, biomass, biogas, waste and nuclear power. The levy takes effect retroactively as of 1 December 2022.

Tightening up of CO 2 levy for industry (parameter change)

In line with the CO 2 levy for industry  and the new EU ETS benchmarks, the national reduction factor is to be recalibrated as of 1 January 2023. In addition the reduction factor, and therefore effectively the number of dispensation rights, is to be tightened up. The proposed reduction factor for 2023 is going to be 1.213. The annual decrease in the reduction factor is rising to 0.078 per year.

The rate of the CO 2 levy rate will not change with respect to 2023 as it was already fixed (amounts to 41.75 euros per tonne of carbon dioxide equivalent). The government plans to determine in 2024 whether the CO 2 tax rate should be higher from 1 January 2025.

CO 2 minimum price for industry

The current minimum price for emissions which are not covered by a dispensation right increases every year. A CO 2 minimum price will be introduced for the emissions of industrial companies which are covered by dispensation rights. 

The CO 2 minimum price has been set at the same amount as the minimum CO 2 price for electricity generation and will increase on a linear basis from 16.40 euros in 2023 to 31.90 euros per ton of CO 2 in 2030. The CO 2 minimum price is only applicable if the EU ETS forward rate is lower than the CO 2 minimum price for that year.

Energy tax climate incentive postponed for a year

The increase in the price of natural gas and the reduction in the price of electricity as a climate incentive are to be implemented as from 2024, instead of 2023. As a result, businesses which are being impacted the most by the high gas prices will have more time to change their processes and their costs will not be further increased in 2023.

Energy tax: first bracket 2024

As of 2024 a new first bracket in the energy tax for electricity and natural gas will be introduced (Environmental Resource Tax Act). 

Electricity 2024

The new first bracket covers 0-2,900 kWh (the current width is 0-10,000 kWh). The new second bracket runs from 2,900 to 10,000 kWh. The other bracket lengths remain the same.

Natural gas 2024

The new first bracket covers 0-1,200 m3 for natural gas (the current width is 0-170,000 m3). The new second bracket will therefore run from 1,200 to 170,000 m3 of natural gas. The other bracket lengths will remain the same.

Block heating 2024

The existing threshold for claiming the block heating refund scheme of 5,372,000 megajoules (the heat equivalent of 170,000 m3) will be removed in view of the problems of smaller users. What becomes important is whether, if the user would have been supplied with a quantity of natural gas corresponding to the heat consumed, the tax amount that follows from application of the block heating tariff is higher than the tax amount that follows from application of the regular tariff or tariffs. If that is the case, then the user can apply for a refund.

Reduced energy tax rate for charging stations

To prolong the current favourable tax regime for charging stations in 2023 and 2024, it has been proposed (subject to European Commission approval) that the amalgamation of energy tax and ODE as of 1 January 2023 should not apply to public charging stations. There will be separate EB rates for each of the four brackets for consumption of electricity via public charging stations.

With effect from 2022, the cap on the addition of taxable income (the list price on which the maximum discount on the addition of taxable income for emission-free passenger cars applies) has already been reduced. As of January 1, 2023, the cap will be further reduced from 35,000 euros to 30,000 euros.

Extension of the reduced tax tax on unleaded petrol, diesel and LPG

As of 1 April 2022 the government reduced the tax on unleaded petrol, diesel and LPG in order to mitigate the increase in energy prices. The tax reduction is to be extended until 30 June 2023. The rate will slowly increase again during the second half of 2023.

Increase budget EIA and MIA/Vamil

The EIA and MIA/Vamil are fiscal investment facilities in the income / corporate income tax for qualifying investments in energy efficient and environmentally friendly technologies. 

The EIA will structurally increase by 100 million euros per year from 2023 and the increase in the MIA is 50 million euros per year.

Sustainable energy surcharge tariffs and integration of these tariffs into energy tax

The sustainable energy surcharge tariffs have been laid down in law up to and including 2022. As from 2023 these tariffs are going to be integrated into the energy tax rates and will therefore no longer be included on energy bills. 

Temporary price cap for energy

The temporary price ceiling will be introduced for all households and part of SMEs. This price ceiling will apply from January 1, 2023 to December 31, 2023. 

The maximum tariff will be 1.45 euros per m3 of gas and 40 cents per kilowatt-hour of electricity for a maximum annual consumption (volume) of 1,200 m3 of natural gas and 2,900 kilowatt-hours (kWh). These maximum tariffs concern the variable supply tariffs per m3 and kWh (including energy tax and VAT. Those who consume more pay the market price to the energy company for the excess.

The reduction in energy tax proposed for 2023 will not apply due to the fact that the price cap will take effect.

Specific temporary subsidy scheme (TEK) for energy-intensive SMEs

The additional Energy Cost Contribution (TEK) is based on the energy consumption and turnover of an (energy-intensive SME) entrepreneur. 

To be eligible for the TEK scheme, it must be an SME with a minimum energy intensity of 7 per cent. There is no minimum energy consumption threshold. The maximum reimbursable price is 2.00 euros per m3 of gas and 0.60 euros per kWh of electricity. The cabinet is still considering whether conditions can be attached to the TEK based on, for example, turnover growth or profitability. 

The subsidy period runs from 1 November 2022 to 31 December 2023. The relief can be applied retroactively.

Tax deferral TEK

Energy-intensive SMEs with liquidity problems in the period up to obtaining the TEK actually can apply for (general) tax deferral. The policy around tax deferral for entrepreneurs has been relaxed with effect from 1 October 2022.

Relief for small consumers November and December 2022

Small consumers will receive a concession of an average of 190 euros per connection in November and December 2022 through the energy suppliers as a discount on their energy bills. For this concession, energy suppliers will receive a one-off subsidy for the discount paid.

Increase in flight tax

The rate of the flight tax is to be increased as of 2023 from EUR 7.95 to EUR 26.43 per departing passenger (transfers excluded). 

Vacant property ratio not abolished, but amended

The vacant property ratio is a valuation method for rented real estate. This vacant property ratio will not be abolished, as was announced in the coalition agreement, but will be amended. The percentages are updated in the table and the intention is to do so regularly - such as every five years - in the future. In the case of an annual rent of more than 5 per cent compared to the value under the Real Estate Assessment Act (WOZ), the percentage of the vacant property ratio is to be increased to 100 per cent. Temporary leases are excluded. If upon expiry of a fixed-term lease, a new contract is entered into consecutively, or if the landlord does not inform the tenant in time about the end of such a lease, a lease is no longer temporary and the vacancy ratio will apply. Furthermore, when leasing to related parties, the highest percentage (100 per cent) applies, rendering the vacancy rate de facto ineffective for these situations.

Zero VAT rate on solar panels

The zero VAT rate applies to the supply and installation of solar panels and solar panels used as roofing materials. The zero VAT rate only applies if the solar panels are intended to be installed on or in the immediate vicinity of private dwellings or housing.  

The temporary application of the nine percent VAT rate on energy will end this year. The temporary measure will not be prolonged after 31 December 2022. The applicable VAT rate will return to 21 percent.

Excise duties on beer will increase

The minimum rate of excise duty on beer will increase from 8.83 euros to 20.20 euros per hectolitre. As of 1 January 2024, this minimum rate will further increase to 22.67 euros. Furthermore, from 2024, the base for calculating the excise duty will change from percent degrees Plato to alcohol content.

Consumption tax on non-alcoholic drinks

The proposed rate increase from 1 January 2023 of the consumption tax on non-alcoholic beverages will not go ahead. In 2024, this consumption tax will now be increased in one go. Since the lowest rate of beer excise duty (light beer) is at par with the consumption tax rate, there is no increase in 2023 for this group either. 

From 1 January 2024, the rate for both groups will be 26.13 euros per hectolitre, excluding mineral water.

Excise duties on tobacco will increase

Tobacco excise duty increases on 1 April 2023 and 1 April 2024. The total increase in the excise duty on smoking tobacco thus amounts to 55.73 euros on 1 April 2023 and 55.74 euros per 1,000 grams of smoking tobacco on 1 April 2024. 

As a result of this additional increase, the rate will be 216.64 euros on 1 April 2023 and 266.98 euros per 1,000 grams of smoking tobacco on 1 April 2024.

Transfer tax rate on non-residential properties to increase

The transfer tax on non-residential properties and acquisitions of properties by legal entities and private parties that are not going to live in these properties for the long term is to be increased from 8 to 10.4 per cent. 

Abolition of landlord charge

The landlord charge will be repealed in its entirety in 2023.

Gambling tax rate

The general gambling tax rate will increase structurally from 29 per cent to 29.5 per cent.

Download Tax factsheet Tax rates 2024/2023

Related content, our advice on challenges for the netherlands.

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Travel allowance and work from home allowance

Travel allowance

Do your employees travel to work by car or public transport? Then you can often reimburse the costs incurred by these employees as commuting expenses. You can also pay an allowance for business travel. You can choose to reimburse travel expenses per trip or to pay a fixed travel allowance.

Is an employee entitled to a travel allowance?

Nowhere in the law is stated that an employee is entitled to a travel allowance. The employee is only entitled to it if there are agreements about this in the collective labour agreement, employment contract or company regulations. If that is the case, you must reimburse travel expenses as an employer.

What is the maximum travel allowance that I can pay as an employer?

It is important to know whether the employee uses his own transport, uses public transport or is carpooling with colleagues.

Tax-free reimbursement of own transport

If the employee travels to work by his own transportation, you can reimburse a maximum of € 0.19 per kilometer without having to withhold taxes. For this maximum kilometerage it does not matter which means of transport the employee uses.

If you pay a higher travel allowance, the portion in excess of € 0.19 per kilometer is considered wages. You must then deduct payroll taxes over the excess.

Tax-free reimbursement of public transport

If the employee makes use of public transport to travel to work you can choose between a tax-free reimbursement of

• the actual travel costs incurred;
• the number of kilometers traveled up to a maximum of € 0.19 per kilometer.

Mileage compensation for carpooling

If you organize carpooling, you may reimburse the driver € 0.19 per kilometer. This includes the kilometers that the driver makes a detour. If the employee organizes the carpooling himself with a colleague, then each colleague or employee can receive an allowance of € 0.19 per kilometer. The kilometers that the employee has to make a detour for this purpose can’t be reimbursed free of tax in that case.

Fixed travel allowance

In the past, it was possible for the employer to pay a fixed travel allowance if employees would have to travel 60% or more of the time to come to work. But since the corona crisis, a large proportion of people work from home. As a result, many companies found themselves in a bind with their fixed travel allowances. The government then stipulated that work-from-home days could also be considered travel days for determining commuting expenses. This regulation was abolished as of January 1, 2022.

Since January 1, 2022, employers are only allowed to reimburse actual travel expenses. Of course, as an employer you may still decide how much travel expenses you give an employee, but only the actual costs incurred can be reimbursed untaxed.

Employers must therefore determine whether their employees meet the conditions for a fixed travel allowance in 2022.

The statutory scheme says that an employee who travels to a fixed place of work on at least 128 days in a calendar year may receive reimbursement based on 214 days. This applies to five travel days. If an employee travels fewer days, the allowance must be calculated on a pro rata basis.

Example William travels to work four days per week in 2022. The one-way travel distance is 20 kilometers, or 40 kilometers back and forth. William must travel to work for at least 128 x 4/5 = 103 days. He meets this requirement. He travels four days x 52 weeks = 208 days to work. These 208 days do not include vacations and short-term sickness. But it is expected that William will certainly travel to work for at least 103 days in 2022. William can be paid a travel allowance for 214 x 4/5 = 172 days in 2022. This leads to an allowance of 172 x 40 km x € 0.19 / 12 months = € 108.93 per month.

Work from home allowance

As of January 1, 2022, the new targeted exemption for working from home is in effect. You can pay your employees an allowance of € 2 per day worked from home. From 1 January 2023 this amount will be increased to € 2.15. The allowance can be paid to compensate for the additional costs incurred by the employee due to working from home. These additional costs include:

• water and electricity consumption;
• coffee and tea;
• toilet paper.

Such an allowance does not take up any of your free space under the work-related costs scheme. Would you like to give your employees a higher allowance? Then the excess falls in the tax-free margin. Remember to designate the allowance as a final taxable component.

If you make agreements regarding the travel/work from home pattern of your employee you can give a fixed (monthly) allowance. With these agreements you make it plausible on how many days the employee works at home and/or travels. These written agreements are formless. This means that it is not necessary to keep records or make periodic declarations.

To determine the compensation, you can use the so-called 128/214-day rule (statutory regulation). This regulation means that if your employee travels at least 128 days per year to the fixed workplace, the travel allowance on an annual basis may be calculated as if your employee travels on 214 working days. This formula already takes into account occasional working from home, sickness and vacations.

It is permitted to occasionally deviate from agreements made without an adjustment. This follows from the 128-day rule. If there are structural changes, then the allowances must be reconsidered.

As of 2022, the work from home and travel allowance must both be calculated pro-rata based on the number of travel days and work from home days (instead of previously working days).

Example 1 In 2022, William works two days at home and travels to the office three days. The one-way travel distance is 20 kilometers, so 40 kilometers back and forth. The 128 days test means that William must work at least 128 x 2/5 = 52 days at home for a fixed allowance. And in addition, on at least 77 days must travel to the office. An allowance for working from home is possible for 214 x 2/5 = 86 days. This leads to an allowance of 86 x € 2 /12 months = € 14.33 per month. In addition, a travel allowance is possible for 214 x 3/5 = 129 x (40 km x € 0.19) / 12 months= € 81.70 per month.

Example 2 Bouchra works 4 days a week. She works 2 days at home and 2 days at the office (single journey distance 12 km.) Travel allowance: 214 x 2/5 = 86 days x (24 km x € 0.19) / 12 months = € 32.68 per month Work from home allowance: 214 x 2/5 = 86 days x € 2 / 12 months = € 14.33 per month

Combination of working from home and travelling to the office on the same day

The exemption for a work from home allowance of up to € 2 per day (2023: € 2.15) can also be applied if an employee only works from home for part of the day. However, you cannot give a work from home allowance for the days when you also pay a travel allowance for commuting. This means that if an employee works at home for part of the day and the other part at the regular workplace, you can only apply one of the exemptions:

• either you reimburse the commuting expenses;
• or you pay a work from home allowance.

You decide in consultation with your employees which allowance is paid. The turning point is around five kilometers one way.

It is, however, permitted to give both a travel allowance and a work from home allowance on a day on which part of the work is done from home and the employee travels to a place other than the fixed workplace. This practical interpretation makes it possible to give an employee a travel allowance on a claim basis for a business trip from home. Think for example of a customer visit. The fixed work from home allowance does not need to be adjusted for this.

Transport on behalf of the employer

If transportation is provided by the employer, then a work from home allowance is only possible if no use is made of that transportation on the work from home day. Transport on behalf of the employer includes a company car or bicycle and the reimbursement, provision or issue of a public transport season ticket.

Allowance for furnishing a home office

For the furnishing of a home office, an employer may already give a tax-free allowance. The costs of an office chair, a computer or telephone can be reimbursed by the employer via other targeted exemptions under the work-related costs scheme.

Use of private PC and internet

On top of the work from home allowance, as an employer you may also pay an allowance if the employee uses his own computer and internet subscription for work. The condition is that the use is necessary. Necessary in this case means that the employee can’t perform his work properly without this facility. This means that the employee needs and uses the internet subscription for work.

If the internet at your employee’s home meets the conditions, then the reimbursement of the subscription costs is specifically exempt. You can also apply the targeted exemption if the employee pays a personal contribution for private use. An allowance for internet use proportional to the number of homeworking days does not conflict with the necessity criterion.

Has your employee purchased a 3-in-1 package (internet, landline telephone and television) from a provider? If so, you determine the portion of the invoice that is for the internet connection. If necessary, you can check what the provider charges for a separate internet subscription. That part can be specifically exempted from reimbursement.

Changes for 2023

Increase of tax-free travel allowance.

There will probably be an increase in the current tax-free travel allowance. However, the exact increase is unknown at the time of writing. Based on the reserved amount, an increase in the tax-free travel allowance of 1 to 1.5 cents as of 2023 should be possible. The exact details are still being worked out.

Increase of tax-free work from home allowance

As of January 1, 2023, the tax-free work from home allowance will be indexed on the basis of the table correction factor. This table correction factor takes inflation into account. It is expected that the table correction factor will amount to 1.063, which means that the tax-free work from home allowance as of 2023 will amount to € 2.15 per work from home day.

So there are a number of options for untaxed reimbursement of your employers’ travel expenses. You can also pay an allowance for home working days. Make proper agreements on this with your employees so that it is clear what choices are being made. Also ensure that the calculation of the tax-free allowance is correct. This can be complicated, especially if travel days and homeworking days coincide.

It is expected that the tax-free amounts will be increased in 2023. However, this increase will not be able to keep up with inflation. But it is important to adjust the calculations with the changed amounts, if desired of course. Because paying a travel allowance or home-work allowance is not a legal obligation. And therefore also not the amount thereof. This is only different if agreements have been made about this in the collective labour agreement or the employment contract. But this does not always automatically include any increase in the untaxed amount.

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Home › Employment Law Netherlands › 2023 Change Fixed Mileage Allowance in the Netherlands.

2023 Change Fixed Mileage Allowance in the Netherlands.

In the Netherlands, employees who use their personal vehicles (car, motorcycle or bicycle)  for work-related travel often receive compensation in the form of a Mileage (commuting) Allowance per kilometer.

Annually, the Dutch government establishes standard mileage rates, serving as the foundation for employer reimbursements to employees. The allowance per kilometer [reiskostenvergoeding] is a tax free ruling within Dutch legislation.

Table of Contents

Tax Fee Mileage Allowance

While the government sets the maximum tax-free mileage allowance, it is up to the employers’ discretion whether to apply it. This means that companies can choose to reimburse their employees the maximum tax-free rate, or to apply a lower or higher rate.

Employees will then have the option to enrol for a Home-to-Work Mileage Allowance, facilitating daily commutes between their residences and workplaces and vice versa. The distance covered is typically calculated along the most common route between home and workplace.

While the allowance is not mandated by law, processing the reimbursement via payroll is obligatory according to Dutch tax regulations. This reimbursement cannot be facilitated through expense systems like Concur.

The allowance has become an integral part of employee compensation packages, providing a mechanism for fair reimbursement for commuting related expenses.

The allowance does not apply to employees who have a public transport card or a company car paid by the company.

2023 Mileage Allowance

In 2022, the Mileage Allowance has changed, see: 2022 Change Fixed Mileage Allowance in the Netherlands , and in 2023 it is revised as well.   In 2022 , the allowance was 0.19-euro cents per kilometre travelled between home and work , and work to home , to a maximum reimbursement for not more than 128/214 – day s per year on a full – time employment.  

Starting 2023, the allowance is 0.21-euro cents per kilometre travelled between home and work, and work to home . 

Mileage Allowance Calculation

The employer has two options:

1. Calculating actual costs based on the kilometers traveled on days when the employee travels for work.

To implement this, employers need to establish an administration system where, before the cut-off date of the payroll for the previous month, employees provide the details of their actual days traveled to the office.

2. Agreeing upon a fixed fee with the employee. The law outlines the 128/214-day scheme for this purpose.

Under this scheme, the employee who commutes to a fixed workplace for at least 128 days in a calendar year may receive an allowance as if they traveled 214 days.

Note: A ‘fixed workplace’ refers to an address visited by the employee at least 40 times per calendar year.

If the employee does not work full-time, the 128/214-day scheme is adjusted proportionately to the number of days worked by the employee.

More information

As transportation trends and regulations continue to evolve, it is likely that the mileage allowance system in the Netherlands will also undergo further changes to adapt to the needs of employees and employers alike.

However, the fundamental goal of providing fair compensation for the travel expenses remains unchanged.

Read more about the Mandatory Carbon Reporting Employee Commuting and Business Travel.  

By Marieke Agatha Stoop

Marieke Agatha Stoop, founder of Human in Progress, is a seasoned expert in HR advisory, with over 15 years of expertise in employment law, international people strategy and process management.

Renowned for her HR services, efficiency, and practical approach, she excels in resolving complex human capital matters. Marieke actively keeps track of the latest international HR strategies, labour law relations and Works Councils matters.

She actively contributes to the HRM Netherlands network community with an eye for People & Culture in today’s workplace.

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Overview (Expected) Employment Law Changes In 2023 In The Netherlands

Contributor.

From January 2023, things will change in the field of employment law. We have listed the most important (expected) changes in 2023 below.

CHANGES AS OF JANUARY 2023

1. indexation.

The gross statutory minimum wage is increased by 10.15%. Also, the general remuneration ceiling of the Standards for Remuneration Act for senior executives in the public and semi-public sector is set at EUR 223.000,- (compared to EUR 216.000,- in 2022). Furthermore, the amount of the transition payment in case of dismissal is capped at EUR 89.000,- as of 1 January 2023. If the annual salary exceeds this maximum, the transition payment will be a maximum of once the annual salary.

The tax-free homeworking allowance is increased from EUR 2 (since 1 January 2022) to EUR 2.15 as of 1 January 2023. With regard to commuting, the tax-free travel allowance is increased from EUR 0.19 per kilometre to EUR 0.21 per kilometre as of 1 January 2023.

2. Adjustment tax moment share option rights

As of January 1, 2023, the taxable moment of stock options for employees has been changed in that the employee may determine the taxable moment. Employees will have a right of choice between two taxable moments as of January 1, 2023. They can opt for a taxable moment at the moment i) that the options are exercised (read: converted into shares, these need not yet be transferable) or ii) that the shares become transferable.

3. State Pension Age

The state pension age (in Dutch: " AOW-gerechtigde leeftijd ") will be 66 years and 10 months in 2023. In 2022, the statutory pension age was 66 years and 7 months. In 2024 and 2025 the state pension age will be 67 years. From 2026 the statutory pension age will only increase if life expectancy continues to rise.

CHANGES AS OF JULY 2023

4. co2 registration obligation.

Entrepreneurs with more than 100 employees will be required to report the CO2 emissions from staff travel as of July 1, 2023. The purpose of this registration requirement is to make employers consciously choose sustainable mobility and thereby emit fewer greenhouse gases in traffic, setting a target of 1 megaton of collective CO2 gains by 2030. If the registration requirement reduces CO2 emissions and if it is likely that the target of 1 megaton of CO2 savings will be achieved by 2030, it will remain a registration requirement only. If this is not the case or if there is no downward trend in CO2 emissions, an emission limit for individual employers will follow from 2026. If that individual standard is violated, a fine will follow. The amount is not yet set.

The obligation to register relates to business travel and commuting within the Netherlands for which employees receive financial compensation from the employer (such as a travel allowance) or a means of transport is made available to the employee (such as a company car), broken down by fuel type. Entrepreneurs must submit a report once a year via a digital platform of the Netherlands Enterprise Agency (in Dutch: ' Rijksdienst voor Ondernemend Nederland' ). The deadline for the first report is July 1, 2024.

The annual reports will be reviewed by the Ministry of Infrastructure and Water Management (in Dutch: 'Ministerie van Infrastructuur en Waterstaat'). Based on the data provided, employers will receive a feedback report with an overview of their CO2 emissions. Are there doubts about the reliability or missing reports? If so, employers may be subject to additional checks by the regional environmental service or an administrative sanction in the form of an order subject to a penalty may be imposed.

5. Reduced wage payment during illness of old-age pensioners

As from 1 July 2023, the obligation regarding the wage payment during illness of old-age pensioners ("AOW'ers") will be reduced from 13 weeks to 6 weeks.

OTHER DEVELOPMENTS

6. developments in the self-employed sector; outline letter labor market.

On 5 July 2022, the Minister of Social Affairs and Employment published the Outline Letter Labor Market. This letter outlines an approach to modernize the labor market and announces a review of the legislation, culminating in a clarification of the 'authority criterion' in employment relationships. This criterion plays an important role in answering the question whether there is an employment contract or not. A clarification of this may lead to the gray area between employees and the self-employed being reduced. There are also concrete plans to reduce the tax differences between employed persons and self-employed persons without employees. The last word on the self-employed discussion has therefore not yet been said.

7. Future Pensions Act

The second pillar in the Dutch pension system will be revised with the Future Pensions Act (in Dutch: ' Wet Toekomst Pensioenen' ). This pillar consists of the work-related pension plans administered by a pension fund or insurance company. Collective system savings will be replaced by individual savings. Each participant pays for his or her own pension, instead of the current collective system. There will be age-independent premiums, where each member will build up a pension in a pension fund through a premium scheme for a personal pension capital. Pension funds will also become more transparent for participants and offer insight into pension accrual options.

The bill has now been passed by the House of Representatives. The Senate will still have to consider the bill. If and when the new rules will take effect is therefore still unclear.

8. Amendment Whistleblowers Protection Act

The amendment of the Whistleblowers Protection Act contains multiple measures. However, the basic premise is to give whisteblowers more protection when they report suspected misconduct or a violation of EU-law. The amendment will, among other things, change the rules with regard to the obligation on implementing an internal report procedure. This is now obligated for employers with more than 50 employees. However, with the new amendment the interns and volunteers that are remunerated for their work will also count as "employees". Therefore the obligation to implement an internal report procedure will be applicable to more employers than before.

The bill has now been passed by the House of Representatives. The Senate will still have to consider the bill. If and when new rules will take effect is therefore still unclear.

9. Amendment of the Work and Income (Capacity for Work) Act and the Sickness Benefits Act

This amendment will entail amending the Work and Income (Capacity for Work) Act (in Dutch: "Wet WIA") and the Sickness Benefits Act (in Dutch: "Ziektewet"), with the aim of making the (medical) advice of the company doctor leading in the context of the Dutch Employee Insurance Agency's (in Dutch: "UWV") review of the re-integration efforts for long-term sick employees. The insurance physician of the UWV will – after amending the aforementioned Acts – no longer assess the advice of the company doctor on the ability of the employee to work. As a result, wage sanctions based on a medical difference of opinion between the company doctor and the insurance doctor are no longer possible. For employers this should lead to more certainty about the continued payment of wages in case of illness.

The bill has not yet passed the House of Representatives. Whether and when the new rules will take effect is therefore still unclear.

10. Work Where You Want Act

Passed by the House of Representatives on 5 July 2022, the bill on the Work Where You Want Act (in Dutch: " Wet Werken Waar Je Wil t") aims to give the employee more influence on the location from where the work is performed: at a workplace designated by the employer or at home. This influence is created by restricting the legal possibilities that allow the employer to reject employee's request to change the place of work to working from home. Such a request to adjust the workplace must be assessed by the employer according to the standards of reasonableness and fairness. The employee's request may only be rejected by the employer if it follows from a balanced weighing of interests. It is up to the Senate to pass judgment on the bill. At this time, it is unclear if and when the bill will enter into force.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

Employment and HR

Netherlands.

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• The Netherlands
• Great Britain

2023 Tax-Free Travel and Home Office Allowances

• 03 January 2023

Starting in 2023, a number of Dutch tax changes will take effect, including increases in the allowance limits for travel and home office expenses. As hybrid work models are increasingly accepted as an effective employee retention tool, organisations seeking to support employees with greater flexibility while attracting and retaining talent may want to take advantage of the new limits.

Amidst rising inflation, employees have faced higher travel and home office expenses, and several of the updated provisions can allow employers to help their workforce manage these costs while broadly supporting environmental and energy consumption goals. Some of the notable changes for 2023 include:

Increased Untaxed Kilometre Allowance

Rising fuel costs have strained household budgets. As of January 1, 2023, the untaxed kilometre allowance for commuting will increase from 19 cents to 21 cents per kilometre. This means that employers will be able to reimburse their employees tax-free 21 cents per kilometre in 2023, helping mitigate rising fuel costs.

Working From Home Allowance Increase

Employees have enjoyed the increased flexibility that working from home has offered. However, work-from-home employees absorb costs they otherwise would not have incurred if working from an office. To help cover those costs, employers may pay a daily home allowance.

The maximum working from home allowance an employer may pay out will increase from €2 to €2.15 per day in 2023. This higher allowance can help support employees facing higher costs due to rising inflation. Employers offering hybrid work arrangements should keep in mind that home allowances and travel allowances still cannot be provided on the same day.

Improved Work-Related Cost Scheme

Employers can use the discretionary margin within the work-related cost scheme (werkkostenregeling, or “WKR”), tax-free, for electric bikes, public transportation costs, and other work-related provisions and reimbursements for your employees. The discretionary margin within the WKR will expand in 2023.

In the first tier (up to and including €400,000 of the taxable salary), the discretionary margin will increase from 1.70% to 3%. In the second tier (above €400,000 of the taxable salary), the discretionary margin remains unchanged at 1.18%. The substantial first tier increase in the discretionary margin gives employers greater options for designing human resource benefits that address the needs of employees and corporate environmental policies.

Has your company updated its human resource policies to take advantage of the new allowance limits? As your partner in modern mobility solutions, XXImo offers a flexible mobility platform that accommodates your employees’ travel preferences and allows you to monitor and control your mobility budget.

Learn more and get in touch

Read all about our all-in-one mobility platform . Or set up an appointment with us today to discover how we can help your organisation save time and costs.

XXImo is collaborating with CloudNation to migrate its IT infrastructure and mobility platform to Amazon Web Services (AWS). CloudNation is a leading cloud consultancy and AWS EMEA top migration partner. The collaboration comprises various phases, including a thorough assessment of the existing infrastructure, developing the cloud environment, and actual migration.

XXImo Becomes a Visa Principal Member, Strengthening Its Position as a Leading European Mobility Platform

The mandatory CO2 reporting obligation leads to great ambiguity: 30% of employers not yet aware of upcoming CO2 reporting obligation. This results in more than one-third of employers (35%) are not yet making concrete preparations.

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Who is entitled to a tax deduction for travel in public transport?

In the Netherlands, reimbursement by employers of travel expenses of employees is widely practiced. However, not always. And if you pay your own fare for ...

Widely practiced in the Netherlands reimbursement employers of travel expenses of employees. However, not always. And if you pay for your own travel to work on public transport? In this case, you can enter travel expenses on your income tax return and receive a tax deduction - reisaftrek.

Conditions for receiving a travel allowance

• the distance from home to work in one direction by public transport is more than 10 kilometers;
• you commute to work more than one day a week or commute to the same place of work for at least 40 days in a calendar year;
• You can confirm trips using the methods below.

How do I verify travel to work on public transport?

• If you have issued subscription for travel - for example, OV-jaarkaart - then the transport company itself transfers data about your trips to the tax office, your intervention is not needed . Check on the website of your transport company whether this data is transmitted.
• If data is not being transferred, you need to request a certificate from the transport company (openbaarvervoerverklaring or OV-verklaring). This can be done through your "My OV-chip" account on ov-chipkaart.nl .
• If you cannot get OV-verklaring because you are traveling on separate tickets, for example, then you need to get a travel certificate from your employer (reisverklaring). It should indicate:
• your name and address;
• the name and address of your employer;
• the number of days per week you commute to work by public transport.

How much travel expenses can be deducted?

The amount you can deduct depends on:

• one-way distance from home to work by public transport;
• the number of days per week you commute to work.

The size of the deduction for travel in public transport for 2023

* In this case, the calculation is used: 0,26 euros per kilometer one way, multiplied by the number of days on which trips were made to work in 2023. The deduction is a maximum of 2354 euros.

The size of the deduction for travel in public transport for 2022

*In this case, the calculation is used: 0,24 euros per kilometer one way, multiplied by the number of days on which trips were made to work in 2022. The deduction is a maximum of 2214 euros.

To ensure that you receive all your subsidies and tax deductions, file a declaration via Nalog.nl!

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• Netherlands: The Dutch Spring Memorandum (Voorjaarsnota)

Netherlands: The Dutch Spring Memorandum (Voorjaarsnota)

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On 20 May 2022, Dutch government published its yearly Spring Memorandum (Voorjaarsnota), containing an update of the budget for 2022, and the government’s tax plans for 2023 and beyond. The Spring Memorandum sets out the administration's policy intentions. These will then be debated in the Dutch Lower House, after which they may be converted into a draft bill. The draft bill should then go through the regular parliamentary process before being adopted into law.

Below, we summarize the most important measures proposed with respect to Dutch wage and income tax law.

Tax-free travel allowance

• 30% facility

Box 3 

Fiscal old-age reserve, tax credits, wage tax .

The coalition agreement of 15 December 2021 had proposed an increase of the tax-free travel allowance. This increase is brought forward by one year. The amount of the increase is not yet clear, but it will presumably rise to EUR 0.21 per business kilometer next year, and EUR 0.23 per business kilometer in 2024. Currently, employers can reimburse EUR 0.19 per business kilometer free of tax.

30% facility

 The 30% facility is a Dutch tax benefit that is available for a particular group of employees (often called expatriates), who have been recruited from abroad to work in the Netherlands. Based on this facility, 30% of the Dutch taxable wages may be paid out as a tax-free compensation for so-called extraterritorial costs during maximally five years, provided additional conditions are met. The Dutch government proposes to limit the maximum wages on which the 30% facility can be applied. This maximum could coincide with the so-called Prime Minister’s salary norm (Balkenendenorm), which in 2022 amounts to EUR 216,000 gross per year. If approved, this measure would be phased in over a three-year period starting in 2024.

Income Tax 

For the taxation of so-called substantial shareholdings (i.e., briefly stated: 5% or more of any class of shares in a company, also known as ‘Box 2’ tax), the administration intends to introduce two tax brackets as from 2024. The first bracket should have a basic rate of 26% on the first EUR 67,000 of income per taxpayer, and the second bracket 29.5 % on the excess amount.

In addition, the Dutch government proposes to reduce the so-called efficiency margin for determining the usual wages that have to be paid out as a taxable benefit to director-major shareholders (DGAs) each year. The efficiency margin allows DGAs to be paid a taxable benefit that is a certain percentage lower than the wages considered normal for the level and duration of the DGAs employment. This margin will be reduced from 25% to 15%, as a result of which the tax burden on the DGAs employment income (" ‘Box 1’ tax ") should increase.

The Dutch Supreme Court recently ruled that the Dutch deemed capital yield tax ("‘ Box 3’ tax ") results in a breach of the First Protocol of the European Convention on Human Rights and article 14 of the European Convention on Human Rights. The 2022 Spring Memorandum confirms that taxpayers who lodged a timely objection against their Box 3 tax assessments for 2017, 2018, 2019 and / or 2020 (" qualifying Box 3 tax assessments "), should be compensated according to the so-called savings variant. This involves a revised calculation of their deemed taxable return in Box 3, based on the actual composition of their Box 3 assets. The savings variant works with three separate deemed incomes: (1) from savings, (2) from debts and (3) from other assets. For savings, the savings interest rates for the years 2017 through 2022 should be used, for debts the mortgage interest, and for other assets, the multi-year average return for investments. The compensation will also be extended to qualifying Box 3 tax assessments that are not final yet. Taxpayers who have timely objected against qualifying Box 3 tax assessments, but do not agree with the proposed compensation, can submit an official request to the tax authorities for a (further) tax reduction. A decision is still pending as to whether compensation will be granted to taxpayers who have not, or not timely objected against qualifying Box 3 tax assessments at all.

The coalition agreement of 15 December 2021 had proposed a measure to increase the tax-free amount for Box 3 in three steps from EUR 50,650 at present to approximately EUR 80,000 eventually. This increase will however be cancelled.

Based on the so-called fiscal old-age reserve (FOR), persons who are entrepreneurs for Dutch income tax purposes can currently build up an old-age pension in a tax-facilitated manner, provided certain conditions are met. The administration however intends to abolish this FOR as of 1 January 2023, whereby any FOR that has already been built up could still be settled on the basis of the current rules.

General tax credit

In addition to income from Box 1, as of 2025 income from boxes 2 and 3 may also reduce the general tax credit. As a result, people whose income mainly falls in Box 2 or Box 3 may be granted a lower reduction on the amount of taxes payable.

Elderly persons’ tax credit

The coalition agreement of 15 December 2021 had proposed an increase in the elderly persons’ tax credit. However, this increase will be cancelled, which should mainly affect the elderly with a (high) middle income. The lowest income earners generally do not redeem any elderly persons’ tax credit, and the highest income earners are normally not entitled to the elderly persons’ tax credit.

Copyright © 2024 Baker & McKenzie. All rights reserved. Ownership : This documentation and content (Content) is a proprietary resource owned exclusively by Baker McKenzie (meaning Baker & McKenzie International and its member firms). The Content is protected under international copyright conventions. Use of this Content does not of itself create a contractual relationship, nor any attorney/client relationship, between Baker McKenzie and any person. Non-reliance and exclusion : All Content is for informational purposes only and may not reflect the most current legal and regulatory developments. All summaries of the laws, regulations and practice are subject to change. The Content is not offered as legal or professional advice for any specific matter. It is not intended to be a substitute for reference to (and compliance with) the detailed provisions of applicable laws, rules, regulations or forms. Legal advice should always be sought before taking any action or refraining from taking any action based on any Content. Baker McKenzie and the editors and the contributing authors do not guarantee the accuracy of the Content and expressly disclaim any and all liability to any person in respect of the consequences of anything done or permitted to be done or omitted to be done wholly or partly in reliance upon the whole or any part of the Content. The Content may contain links to external websites and external websites may link to the Content. Baker McKenzie is not responsible for the content or operation of any such external sites and disclaims all liability, howsoever occurring, in respect of the content or operation of any such external websites.  Attorney Advertising : This Content may qualify as “Attorney Advertising” requiring notice in some jurisdictions. To the extent that this Content may qualify as Attorney Advertising, PRIOR RESULTS DO NOT GUARANTEE A SIMILAR OUTCOME. Reproduction : Reproduction of reasonable portions of the Content is permitted provided that (i) such reproductions are made available free of charge and for non-commercial purposes, (ii) such reproductions are properly attributed to Baker McKenzie, (iii) the portion of the Content being reproduced is not altered or made available in a manner that modifies the Content or presents the Content being reproduced in a false light and (iv) notice is made to the disclaimers included on the Content. The permission to re-copy does not allow for incorporation of any substantial portion of the Content in any work or publication, whether in hard copy, electronic or any other form or for commercial purposes.

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Netherlands | Employment Tax | Employment Tax Update

February 28, 2023

February 2023

Netherlands | employment tax update.

Via this newsletter we would like to inform you on the relevant updates from a Dutch wage tax perspective, which are relevant for employers in 2023.

• Changes to the Dutch tax treatment of employee stock options: Under the new legislation, the taxable moment of employee stock options depends on whether the underlying shares received upon exercise are immediately freely tradeable.
• Changes to the Dutch expat tax regime (30% ruling): The maximum 30% ruling tax free allowance will be capped as per 1 January 2024 at the maximum remuneration for the public sector (2023: EUR 223,000 gross annual remuneration). Transitional law will apply for individuals for whom the 30% ruling was applied in payroll in the last wage tax period of 2022. In these cases, the cap will only apply as per 1 January 2026.
• ‘New’ information reporting obligation in relation to payments to non-qualifying self- employed individuals: Dutch wage tax withholding agents have the obligation to share additional information with the Dutch Tax Authorities (‘DTA’) in relation to payments made to non-qualifying self-employed individuals. The initial deadline for this reporting was 31 January 2023; extension is possible.
• Fixed working from home allowance: Increase of this specific exemption to EUR 2.15 per working day.
• Tax free travel allowance: Increase of the tax-free travel allowance to EUR 0.21 per km.

Tax rates 2023

Salary threshold 30%-ruling

Changes to the Dutch tax treatment of employee stock options Under the old legislation (applicable up to 31 December 2022), (qualifying) employee stock options were taxable when the option was exercised. Under the new legislation (per 1 January 2023), the taxable moment of the stock options will be dependent on whether the underlying shares received upon exercise of the stock options are immediately freely tradeable. In short, there are three different possible scenarios:

1. Taxation upon exercise, if the underlying shares are immediately tradable (or upon disposal of the share option right if earlier). The taxable benefit is the market value of the shares at the time of exercise, minus the costs related to the exercise.

2. Taxation once the shares become tradable (if the underlying shares are not immediately tradable). The taxable benefit is the market value of the shares at the time they become tradeable, minus the costs related to the exercise. Special rules will apply in relation to IPOs/listed companies (anti-avoidance rules to avoid unlimited tax deferral).

3. Elective regime. Taxation upon exercise if the underlying shares are not immediately tradable, but the employee elects the moment of exercise as taxable moment (elective regime). The taxable benefit is the market value of the shares at the time of exercise, minus the costs related to the exercise. A discount on the value of the shares may possibly apply due to the fact that the underlying shares are not freely tradeable (‘lock-up discount’)

For the moment of exercise to be the taxable moment, the employee should declare in writing to the employer that they would like to opt for the elective regime (no later than the moment of exercise). The employer should keep this declaration as part of the wage tax administration.

For completeness’ sake it is noted that the aforementioned changes only apply to employee stock options and not to other types of equity, such as restricted stock units.

Tax treatment of dividends It is of importance to note that because of the above, all benefits accruing following the untradeable shares before they have been subject to Dutch wage tax will be taxed as employment income as well. As a result, there is a potential risk of international mismatches when in the Netherlands the dividends following a blocked share would be seen as wage while these would be regarded as dividends abroad. Similarly, attention is required for internationally active employees in relation to capital gains taxes other jurisdictions might levy upon alienation of the shares.

Changes to the Dutch expat tax regime (30% ruling) The maximum 30% ruling tax free allowance will be capped as per 1 January 2024. This will be done by limiting the basis of this tax-free allowance to the regulated maximum remuneration for the public sector (2023: EUR 223,000 gross annual remuneration, indexed annually).

For high earners, the 30% ruling in practice reduces their effective Dutch marginal income tax rate from 49.5% to 34.65% (i.e. 49.5% tax rate x 70%). As a result, the connected tax-free allowance will be capped at approx. EUR 66,900 on an annual basis (EUR 223,000 x 30%). As such, the effective maximum net tax saving would be capped at approx. EUR 33,000 (EUR 66,900 x 49.5%) per employee per year.

Transitional law applies for individuals for whom the 30% ruling was applied in payroll in the last wage tax period (loontijdvak) of 2022 (typically: December 2022). For these existing cases, the cap of the tax-free allowance will apply only as per 1 January 2026, resulting in a de facto transitional period of three years. For individuals who will have the 30% ruling as per 2023, the cap of the tax-free allowance will apply as per 1 January 2024.

‘New’ Information reporting obligation in relation to payments to non- qualifying self-employed individuals From the 1 st of January 2022, a new obligation to exchange information with the DTA was introduced (“renseigneringsverplichting”). The obligation is applicable to ‘wage tax withholding agents’ in the Netherlands. The new information obligation applies when a withholding agent makes a payment to a non-qualifying self-employed for work and services performed for either the withholding agent itself or an entity affiliated with the withholding agent (e.g. services being invoiced without VAT).

The withholding agent is obligated to report the details of such payments (and certain personal information, such as Dutch fiscal number of the individual) to the DTA no later than 31 January of the following year. For the first year (2022), this means that the deadline to report this information is 31 January 2023. Extension can be requested from the DTA at the competent tax inspector or via the Belastingtelefoon (“Tax Information Line”).

Certain payments are excluded from this information obligation. This means that for payments listed below, no obligation applies to separately report the payments to the DTA:

• Payments to an employee regarding the activities and services provided as an employee (e.g. salaries) or to an individual that has elected for “opting-in” (as in those cases, the income details are already reported to the DTA via payroll);
• Payments to a third party regarding the activities and services for which an invoice has been issued as referred to in the “Wet op de Omzetbelasting 1968’ (Dutch VAT legislation) on which VAT has been mentioned.

Under this new legislation, the payments to foreign (non-Dutch) supervisory board members who have not chosen for opting-in are generally in scope, unless the relevant entity making these payments would not qualify as a Dutch ‘wage tax withholding agent’.

Fixed working from home allowance A new specific exemption has been introduced as of January 1 st, 2022, based on which employers are able to provide employees with an additional tax-free fixed allowance for the additional costs incurred when working from home. This allowance will increase from EUR 2 (2022) to EUR 2.15 (2023) per working-from-home day.

Tax-free travel allowance The tax-free travel allowance for business travel for almost all types of transportation will increase from €0.19 to €0.21 per km as of 1 January 2023 (and to €0.22 per km as of 1 January 2024) This does not apply for company cars or for travel by plane, taxi or ship.

Contact us For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:

• Niek Schipper, Partner | [email protected]
• Richard van Steenwijk, Director | [email protected]
• Cecile de Rooij, Manager | [email protected]

Further information on Vialto Partners can be found here: www.vialtopartners.com

Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.

© 2023 Vialto Partners. All Rights Reserved.

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Working in the Netherlands: Travel allowance in the Netherlands

On March 13, 2019 by Dutch Umbrella Company

In the Netherlands, the reimbursement of travel expenses by your employer is not required by law. However, most Dutch companies do offer reimbursement for business travel in their employment contracts. The agreements regarding the reimbursement of travel expenses are stated in the collective labour agreement, company regulations or your labour contract. In this blog, we will provide you with everything you need to know regarding travel expenses and travel allowance in the Netherlands.

Travel allowance per km with private transport

When you travel by private transportation (car, motorcycle, bicycle or by foot) it is common to receive travel allowance per km. This tax-free travel allowance may not exceed the maximum of € 0,19 per kilometer. It does not matter if this is commuting or business related travel (e.g. transportation to a client or a business meeting). The tax-free reimbursement of € 0,19 per kilometer doesn’t apply for:

• Additional kilometers made out of employees private travel (e.g. bringing children to school before driving to work);
• Reimbursement for (parts of) travel your employer arranges for the employees (fixed fee).

Travel allowance calculation

For commuting your employer can reimburse a fixed allowance based on the regulations given by the tax authorities. The most used calculation method is as follows:

• (number of kilometers one way * 2) * € 0,19 * 214 working days / 12 months * part-time percentage = untaxed fixed travel allowance per month.

To calculate the fixed travel allowance the calculation uses 214 working days. Vacation, national holidays and sickness are already considered. In case of long-term absence of the employee, for example, due to sickness, the travel allowance can be paid for another six weeks. After this period of absence, the reimbursement needs to be stopped. If your employer wants to reimburse more than € 0,19 per kilometer, everything above € 0,19 per kilometer is wage and thus taxed accordingly.

Reimbursements for travel expenses your employer pays in addition to the € 0,19 per kilometer, will be labelled and taxed as salary. Which includes fees for parking, tolls, fees for (additional) depreciation of the car and extra fuel consumption by a trailer or vehicle damage.

Parking expenses and final levy

Parking expenses with a company car are considered intermediary costs and therefore it is possible to reimburse them tax-free. This is only the case when it concerns parking expenses with a company car. This is different when you make parking expenses with a private car. When your employer reimburses € 0,19 per kilometer, parking expenses are deemed to be included in this reimbursement. When you (as an employee) declare parking expenses, the parking expenses are taxable. So, your employer needs to include them in the payroll with a final levy. The parking expenses (including parking permits) you make in order to park near your place of residence are also taxed in the payroll.

Use of foreign driving license

Please note that if you have a foreign driving licence, there are some rules regarding the validity of your driving license and changing it to a Dutch driving license. In our blog ‘Using your foreign driving license in the Netherlands’, you can read all you need to know about your foreign driving licence.

Travel by electric vehicle

As of January 1, 2019, there are three categories regarding tax liability in the Netherlands:

• 4% in case of private use of a new fully electric hydrogen vehicle.
• 22% for hydrogen- and all other corporate cars in case the ‘date of first admission’ (DET in Dutch) is before January 1, 2017.
• 25% in case the date of admission (DET in Dutch) is before January 1, 2017.

When you are about to choose a new lease vehicle, it is important that you are aware of these tax categories.

Travel allowance per km; electric vehicles

If you, as an employee, are the owner of an electric car, your employer may give you travel allowance with a maximum of € 0,19 per kilometer. Reimbursements of electricity costs are not possible. The € 0,19 per kilometer should cover all the expenses.

But typically, electric cars are not owned by the employee but leased or owned by a company. Recharging the car at the work location will probably not cost the employee anything. However, depending on the situation, this may not be the case when the car is charging at home.

Travel by public transport in the Netherlands

By public transport, we mean transport by bus, ferry, train or subway. So, public transport is not any transportation by taxi, boat or aircraft. These examples of transport are part of a separate arrangement, which we will discuss later in this blog.

Reimbursement public transport expenses

If you are travelling by public transport in the Netherlands, you may receive a travel allowance with a maximum of € 0,19 per kilometer. And expenses made by the employee for business travel or commuting with public transport may be reimbursed tax-free. Your employer may also choose to pay the actual expenses. If your employer wants to do so, he/she must demonstrate your business travels by public transport in the Netherlands. For this reason, you will need to save copies of the tickets. It is possible to create a digital list of trips and costs incurred with the public transport card (OV-chipkaart). A copy of your monthly subscription will also do.

Travelling by company car in the Netherlands

When the employer allows, it is possible to use your company car for private occasions, like holiday trips, groceries or family visits. When you drive over 500 private kilometers on an annual basis, the private use of company car will be considered as ‘salary of kind’.

Please note that if you have a foreign driving licence, there are some rules regarding the validity of your driving license and changing it to a Dutch driving license. Read in our blog ‘Using your foreign driving license in the Netherlands’ all you need to know about your foreign driving licence.

Travelling by taxi, boat or airplane in the Netherlands

If you are travelling by taxi, boat or airplane, your employer may reimburse the actual expenses. For these types of transport, the maximum tax-free allowance is € 0,19 per kilometer. Any additional compensation will be labelled and taxed as salary.

Any questions about travel allowance in the Netherlands?

Would you like to know more about travelling or travel allowance in the Netherlands? Or not sure about your travel allowance as an employee? Don’t hesitate to contact us, send us an email at [email protected] and we will answer any questions you might have.

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Travel allowance: how and what for employers

Travel allowance.

Whether employees are entitled to travel allowance depends on a number of factors. When travel allowance is paid, this can entitle employers to fiscal benefits. Read more about the regulations in The Netherlands concerning travel allowance.

Travel allowance own transport

When employees use their own transport to go to work the employer can give compensation for that. However, the employer is only obligated to pay when that is determined in the company regulations, the collective labour agreement (CAO) or the employee’s contract. Travel compensation, in short, is not a legal arrangement.

For travel compensation for € 0,23 (was € 0,21 up to 2024) per kilometer or less, employees do not have to pay any taxes. And the employer does not need to withhold payroll taxes for this either. When the compensation is higher than € 0,23 per kilometer, then the Tax Authorities consider the part exceeding this amount as wages and it is taxed as such.

For the kilometer compensation it does not matter what form of transport the employee uses.

Travel allowance public transport

Employees that commute to and from work with public transport, can also receive a travel allowance for this. Same as with the compensation with own transportation, the compensation for the expenses of public transport are only mandatory when this is stated in the (collective) labour agreement. The employer can choose to either pay € 0,23 per kilometer or pay the expenses for public transportation or public transportation subscriptions in its entirety to the employee.

Employees that commute to work to and from work with public transport, when the commute exceeds a distance of ten kilometers, deduct these expenses from their declaration income tax.

The amount of the maximally deductible amount is dependent on the commuting distance and the number of days that the employee travels to and from work with public transportation. The deductible amount (2024) can be found in the table below.

Source:Belastingdienst.nl

Travel allowance carpooling 

Employees can when they offer carpooling options, compensate up to € 0,23 of the travel expenses to the driver. When the employees arrange their own carpooling, every employee (including the passengers) can receive a tax-free compensation of €0,23 per kilometer.

Parking expenses 

When employees make use of the parking facilities of the workplace, the employer can offer this with the so-called ‘nil valuation’. The compensation of the expenses of the parking are then, not part of the employee’s wages. This is also the case when an employee parks a company car outside the workplace. Because the car belongs to the employer, the parking expenses can be compensated untaxed. However, when the employee parks their own car and the employer pays for the parking expenses, this will need to be recorded as wages. These wages can be submitted as a final levy (free space). Make sure that the parking expenses you submit as final levy, remain below the threshold.

Would you like to know more?

Do you want to read more about the fiscal benefits? This article lists the most significant Dutch tax benefits for private individuals. Or read more about the labour conditions in the collective labour agreement or labour contract. The Tax Authorities can give you more information about transport, travel expenses and the kilometer compensation *.

*Need help with navigating Dutch websites? Contact us!

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I've been flying ultra-low-cost airlines for years and have never been charged extra — these are my 4 tips for avoiding fees

• Ultra-low-cost carriers charge for everything except an unassigned seat and a small personal item.
• Bag size and weight are strict, and paying for extra baggage at booking is cheaper than later.
• Trying TikTok hacks to bring more than allowed is risky, and airlines are cracking down.

Ultra-low-cost carriers, or ULCCs, were a saving grace in college when I had limited fun money. I didn't care about the barebones planes or stuffing everything into a personal item so long as I could travel cheaply.

My limited budget meant I was careful to follow the rules to a T, as I knew the add-on fees would pile up if I got to the airport unprepared.

While I largely avoid ULCCs like Frontier Airlines and Spirit Airlines these days due to their worsening value and customer experience, there are times when the price is too good to pass up.

However, I see people forking over hundreds of dollars for luggage, seats, snacks, and other add-ons every time because they ignored or misunderstood the a-la-carte business model.

The recent controversy involving Frontier reportedly charging people for bags within the size limits and then taking a commission has not helped the confusion.

Research the no-frills rules before you show up to the airport

The a-la-carte rules of ULCCs are relatively simple : the base fare gets you an unassigned seat and a personal item, but everything else — including even a cup of water — costs extra.

This means parties will only be guaranteed to sit together if they pay for each seat, and I recommend bringing your own snacks and drinks if you don't want to pay for the overpriced options on board.

But I think what surprises new flyers the most is how strict the bag size and weight limits are.

Frontier and Spirit require personal items to be 18 x 14 x 8 inches or smaller and don't allow checked bags bigger than 62 linear inches.

One important detail: Frontier's checked bag weight limit is 40 pounds compared to Spirit's 50 pounds — something I've seen trip people up when the ping-pong between the two carriers.

Further, the carry-on bag restrictions vary slightly at 24 x 16 x 10 inches and 22 x 18 x 10 inches, respectively. These rules are found on the airline's websites, and the same goes for other global ULCCs like Ryanair and Allegiant Air.

The rules may be annoying, but luggage is a lucrative ancillary revenue stream for the company. In 2023, global airlines raked in some $33 billion in bag revenue alone .

If you inadvertently show up at the airport with luggage that is too big or heavy, I recommend downsizing if you have time or taking the loss because gate agents are required to charge you — and arguing likely won't change their minds.

Always book directly through the airline

Frontier and Spirit allow customers to book flights on third-party websites like Priceline or Booking.com. While the base fare is sometimes cheaper, I'd recommend against this.

These websites don't always let you add bags at booking, possibly misleading travelers into thinking some luggage is included. Plus, some charge an extra fee to charge for a bag.

Related stories

For example, an early August flight on Spirit from New York City to Orlando on Spirit can be purchased on Priceline for the same price as the airline website, but each added bag charges a $7 "convenience fee."

You could add bags to your reservation after booking, but — because of the way Spirit is set up — will cost more than if you did it at booking on its website.

Another third-party website called "TravelGo" offers the same ticket for about $10 cheaper but describes the carry-on allowance as "subject to airlines" for all fares. I can imagine how inexperienced flyers trying to save a few extra dollars could get confused and show up with an unpaid carry-on.

In my experience, the process is much clearer when booking direct, thanks to the clear messages about bags, seats, and other add-ons costing extra unless you "bundle."

If you're unsure, call the airline — but don't let them make the reservation for you. That also costs extra.

Do the math before you book a ULCC

I only pay for an extra bag or a seat when absolutely necessary on a ULCC. However, once you add everything, booking a mainline carrier like American, Delta, or United is sometimes cheaper.

In a previous article, I used the NYC to Orlando example to illustrate how the fees can add up on a ULCC, and I've found the same results on several other routes I've researched.

For instance, a roundtrip flight between Denver and Seattle in August costs $187 for basic economy on United and $267 on Delta.

United's includes a random seat and a personal item. Paying $60 more for regular coach adds a carry-on and a seat selection. Delta's basic fare already includes a carry-on but no pre-assigned seat, but paying up for regular economy with a seat would cost $347.

The base fare for the same route on Frontier with similar departure times on both legs is $197. Once you add the cheapest seat for $39 each way and a carry-on bag for $69 each way, the total price is $413.

Another example I found is between Las Vegas and Chicago, with Spirit costing more than American after adding bags.

Just because it's low cost doesn't mean it's actually the lowest price anymore. Plus, ULCCs will not provide you with a better flight experience due to their no-frills planes and poor customer service and reliability.

Don't bank on TikTok 'hacks'

Frequent flyers and TikTok users have been testing the limits of ULCC rules for years, and many have found ways to bypass the size and weight rules and carry more than their ticket allows.

Some have shown up to the airport wearing everything that couldn't fit in their personal item — think that episode of Joey from the TV show Friends — while others have stuffed extra needs into a pillowcase .

A Business Insider reporter even tested a viral hack in August 2023, in which people stuffed extra items into the pockets of a fishing vest and wore it for the flight.

The vest hack worked for our reporter, and I've seen the pillow trick be successful — but these strategies are risky and could cost you hundreds in unexpected fees if you get caught.

A Frontier gate agent in Orlando recently stopped a Buffalo-bound passenger from bringing a pillowcase full of items, as shown in a viral TikTok video posted on June 4.

Spirit's own website says neck and head pillows can be carried if they fit into your personal item — but one stuffed to the brim with extra clothes could end in you shelling out more money in a carry-on fee than the price of the flight itself.

Watch: Thousands of bags pile up at US airports after flight cancellations

• Main content

UEFA EURO 2024 fixtures and results: When and where are the matches?

Saturday, June 22, 2024

Article summary

UEFA EURO 2024 kicked off on Friday 14 June and ends with the final in Berlin on Sunday 14 July. See dates, venues and schedule.

Article top media content

Article body

Check out the full UEFA EURO 2024 final tournament schedule below. All kick-off times are CEST.

When are the EURO 2024 matches?

Group stage.

14 Jun e Group A : Germany 5-1 Scotland ( Munich )

15 June A : Hungary 1-3 Switzerland ( Cologne ) B : Spain 3-0 Croatia ( Berlin ) B : Italy 2-1 Albania ( Dortmund )

16 June D : Poland 1-2 Netherlands ( Hamburg ) C : Slovenia 1-1 Denmark ( Stuttgart ) C : Serbia 0-1 England ( Gelsenkirchen )

17 June E : Romania 3-0 Ukraine ( Munich ) E : Belgium 0-1 Slovakia ( Frankfurt ) D : Austria 0-1 France ( Düsseldorf )

18 June F : Türkiye 3-1 Georgia ( Dortmund) F : Portugal 2-1 Czechia ( Leipzig )

19 June B : Croatia 2-2 Albania ( Hamburg ) A : Germany 2-0 Hungary ( Stuttgart ) A : Scotland 1-1 Switzerland ( Cologne )

20 June C : Slovenia 1-1 Serbia ( Munich ) C : Denmark 1-1 England ( Frankfurt ) B : Spain 1-0 Italy ( Gelsenkirchen )

21 June E : Slovakia 1-2 Ukraine ( Düsseldorf ) D : Poland 1-3 Austria ( Berlin ) D : Netherlands 0-0 France ( Leipzig )

22 June F : Georgia 1-1 Czechia ( Hamburg ) F : Türkiye 0-3 Portugal ( Dortmund ) E : Belgium 2-0 Romania ( Cologne )

Did you know...?

As part of UEFA's commitment to making EURO 2024 a reference event for sustainability in sport, venues and matches have been organised in regionalised clusters. This reduces the number of flights taken by teams by 75% compared to EURO 2016, as well as ensuring easier, sustainable transport between matches for supporters.

23 June A : Switzerland vs Germany ( Frankfurt , 21:00) A : Scotland vs Hungary ( Stuttgart , 21:00)

24 June B : Croatia vs Italy ( Leipzig , 21:00) B : Albania vs Spain ( Düsseldorf , 21:00)

25 June D : Netherlands vs Austria ( Berlin , 18:00) D : France vs Poland ( Dortmund , 18:00) C : England vs Slovenia ( Cologne , 21:00) C : Denmark vs Serbia ( Munich , 21:00)

26 June E : Slovakia vs Romania ( Frankfurt , 18:00) E : Ukraine vs Belgium ( Stuttgart , 18:00) F : Czechia vs Türkiye ( Hamburg , 21:00) F : Georgia vs Portugal ( Gelsenkirchen , 21:00)

Rest days on 27 and 28 June

When does the EURO 2024 round of 16 start?

29 June 38 2A vs 2B ( Berlin , 18:00) 37 1A vs 2C ( Dortmund , 21:00)

30 June 40 1C vs 3D/E/F ( Gelsenkirchen , 18:00) 39 1B vs 3A/D/E/F ( Cologne , 21:00)

1 July 42 2D vs 2E ( Düsseldorf , 18:00) 41 1F vs 3A/B/C ( Frankfurt , 21:00)

2 July 43 1E vs 3A/B/C/D ( Munich , 18:00) 44 1D vs 2F ( Leipzig , 21:00)

Rest days on 3 and 4 July

When do the EURO 2024 quarter-finals start?

5 July 45 W39 vs W37 ( Stuttgart , 18:00) 46 W41 vs W42 ( Hamburg , 21:00)

6 July 48 W40 vs W38 ( Düsseldorf , 18:00) 47 W43 vs W44 ( Berlin , 21:00)

Rest days on 7 and 8 July

When do the EURO 2024 semi-finals start?

9 July 49 W45 vs W46 ( Munich , 21:00)

10 July 50 W47 vs W48 ( Dortmund , 21:00)

Rest days on 11, 12 and 13 July

When is the EURO 2024 final?

14 July W49 vs W50 ( Berlin , 21:00)

Sign up for a free MyUEFA account to watch live streams and on-demand content, play games and challenge your friends, win money-can’t-buy prizes, and apply for tickets to Europe’s biggest games .

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