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    Working-from-home allowance in the WKR?

    The Dutch outgoing cabinet is looking into the possibilities of supplementary regulations for an untaxed working-from-home allowance within the WKR (work-related expenses scheme). This is set out in a letter from the cabinet accompanying the extension of the support package. The members of government expect working from home to increase in the future. For this reason, the outgoing cabinet is looking into the design of fiscal measures for employers to reimburse the expenses of working from home. This thy do in consultation with civic organisations and representatives of employers and employees. The current schemes and commuter travel expense allowances are also taken into consideration. However, the letter gives no indication of when the cabinet expects to follow up on this.


    On conditions, certain working-from-home-related expenses, such as provisions under the Working Conditions Act and ICT resources, can already be reimbursed tax-free at the moment. As an employer you can also use the (temporarily extended) tax-free margin of 3% (up to €400,000) to grant untaxed reimbursements of the expenses of working from home to your employees (see page 7 of this edition).

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