In the Netherlands, many companies have a so-called “fixed travel allowance”. This is a stable amount of transportation expenses, not dependent on the number of kilometers expended or attached receipts/checks, which, as a rule, is paid monthly to employees. And these expenses can be reimbursed by the employer without paying taxes, which can be very significant when filling out annual declarations.
Under normal conditions, if a person for some reason does not go to work (illness, vacation, etc.), these costs are not covered for him. But at present, in connection with the coronavirus crisis, the tax service decided on the possibility of continuing to pay these expenses, despite the fact that the employee partially or completely works from home.
This decision, due to the current lockdown, has been extended until February 1, 2021.
We draw your attention to the fact that there is a condition under which such payments can be used:
- the amount of the fixed fare allowance had to be approved at the enterprise by March 13, 2020.
In January of this year, we will hear whether this decision will be extended or whether it will be valid only until February 1, 2021.
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Publication Date: 07.01.2021
