Court Arnhem–Leeuwarden has confirmed that, for tax purposes, ordinary clothing is only considered workwear if it bears a logo or emblem measuring 70 cm2 or larger.
Delivery driver
The ruling concerns a distributor and delivery person for (morning) newspapers and weekly leaflets. The Court of Appeal has ruled that these activities are not taxed as business profits (wuo). However, as this does not constitute employment either, the delivery person’s income, less business expenses, is included in the calculation of income tax as income from other activities (row).
Personal expenses
For both WUO and ROW, the following are not deductible: personal expenses incurred by the business owner or the person receiving the income (or by members of his or her household):
- telephone subscriptions relating to residential connections at the business owner’s or beneficiary’s home;
- literature, excluding specialist literature;
- clothing, other than workwear;
- personal care;
- travel and accommodation costs relating to courses and training programmes for academic or professional purposes, and in connection with conferences, seminars, symposia, excursions and study trips (up to €1,500 is tax-deductible).
Specialist literature
The newspaper delivery person has deducted the cost of professional literature from his income. This relates to the cost of computer magazines and books on computer use. The Court ruled that it had not been sufficiently demonstrated that these costs related to literature of specific relevance to the newspaper delivery man’s profession. The newspaper delivery man argued that he needed this literature because he communicates with his clients and the tax authorities via the ‘electronic highway’.
Workwear
When carrying out the work, the delivery driver wears thinner, more flexible gloves, running socks and Nike running shoes. The Court finds that this clothing is not exclusively suitable for wearing whilst at work. The fact that the newspaper delivery person does not wear the clothing outside of work is irrelevant.
The only way for the clothing to still qualify as workwear is if each individual item bears a company-related logo or emblem, the surface area of which is 70 cm2 or larger. According to the Court, the fact that the garments are too small for a logo of that size does not alter this.
Travel, entertainment and canteen expenses
The case also concerns travel, entertainment and canteen expenses claimed by the newspaper delivery person. With regard to these expenses, the Court concludes that it is not plausible that they were incurred or that they constitute business expenses. As for the travel expenses, the newspaper delivery person himself states that the amount is an estimate. The canteen expenses relate to purchases of food and drink at two supermarkets; there is insufficient evidence to show that these were incurred for the purposes of his work. As regards the entertainment expenses, the Court considers that merely listing a few names, without further explanation, is not sufficient grounds for allowing the deduction.