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    Anything exciting on Prinsjesdag?

    The introduction of a specific exemption for a reimbursement of work-from-home expenses is likely to be the most exciting thing to be presented on Prinsjesdag 2021. But who knows, maybe the government will conjure up another surprise. In addition to the new exemption for work-from-home expenses that will be announced on September 21, you can expect some minor adjustments to box 3 income tax. A ‘solution’ is not yet expected to the dissatisfaction with the current system of tax on imputed return on investment.

    STAP

    The tax allowance for staff training costs in the income tax is going to disappear. Instead, the STAP (Labour Market Position Promotion) is  introduced. In 2022, STAP will offer both workers and non-workers the possibility to receive a budget for training and development.
    There will be a simplification of the one-stop-shop VAT system for e-commerce. There will also be a simplification of applying for WBSO (Research and Development (Promotion) Act). And of course, there will be the usual adjustments in the IB rates and payroll taxes and  contributions. We will keep you informed of everything!

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