Already an account? Log in

    Try Tax Rendement

    With 13 published issues in a calendar year Tax Rendement offers the most up to date answers to your professional questions with news, themes and articles.

    Subscribe to Tax Rendement for the next three months for only € 3, excluding VAT (normal price is € 99 per year). This offer applies to a business trial subscription, valid until cancellation.

    Fill out the form below and subscribe

    Are you interested in similar English publications? Rendement also offers (for HR professionals), (about Dutch payroll regulations) and (about Dutch financial SME-news). Try these publications for three months each for € 3, excluding VAT. Normal price is €99 per year.

    Promo code (when available)

    We ask you to agree to our General Terms and Conditions and read our Privacy Policy.

    When clicking on subscribe, you automatically give permission to receive the newsletter and offers, with which we inform you about relevant products and services of Rendement Uitgeverij BV. If you do not want this, please contact us via You can also withdraw the consent at any time by clicking on the unsubscribe link at the bottom of each email.

    BIK referred to wastebin

    Shortly, the outgoing cabinet will present a legislative bill to repeal the job-related investment discount BIK with retroactive effect from January 1, 2021. The cabinet wants to use the earmarked BIK budget to reduce the premium for the General Unemployment Fund (Awf) in 2021.
    The government wanted to be assured by the European Commission that the BIK scheme would be considered to be permissible state-aid. But now informal consultations showed that the European Commission is not sure whether it is permissible state-aid, or not. The Commission is now less likely to judge positively on the BIK and a final European Court decision will be years ahead.


    An undesirable situation, according to the government. That is why it will soon propose a bill to repeal the BIK with retroactive effect from January 1, 2021. Agreement of the House of Representatives and the Senate is required. What exactly the consequences will be for employers who have already claimed under the BIK does not emerge from the government letter. The government proposes to reduce the Awf for employers as early as in 2021. Later, it will become clear how exactly this will affect the low and high WW premiums.

    Share this article on: