Netherlands: Work-related costs, reimbursements | KPMG | GLOBAL
Share with your friends

Netherlands: Evaluation of work-related costs, reimbursements

Netherlands: Work-related costs, reimbursements

An evaluation of the rules for work-related costs (werkkostenregeling—WKR) as required under the “2015 Tax Plan” concerns the provision or reimbursement of costs for tools, computers, and means of mobile communication.


Related content

The Deputy Minister of Finance in March 2018 sent the evaluation on the WKR and the government’s response to the Lower House. Among the findings of the evaluation are considerations of:

  • Administrative burden on employers
  • Adequacy of the fixed exemption
  • Proposal for introducing a “necessity” requirement

No major changes to the WKR are proposed for the foreseeable future. Discussions, however, could focus on simplifying the rules, such as:

  • Doing away with the obligation to designate reimbursements and provisions that are specifically exempted as part of the final levy
  • Allowing employers to determine the benefit of provided meals by way of a random sample
  • Reintroducing a standard interest rate for staff loans, to clearly determine the salary benefit
  • Providing more clarity in the payroll taxes guidelines about employees’ own contribution in relation to the necessity criterion


Read a March 2018 report prepared by the KPMG member firm in the Netherlands

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal