On Thursday evening, 13 November, the House of Representatives adopted the 2015 Tax Plan Bill, which includes changes to the working expenses scheme (WKR). Before the bill becomes law by publication in the Government Gazette, it must of course also be accepted by the Senate, but, barring calamities, no problem should be expected there.
This means that from 1 January 2015, all withholding agents will be subject to the working expenses scheme should apply. The transitional arrangement in force since 1 January 2011 will then have ended. Entrepreneurs who need help with the introduction of their WKR are of course at the right place at VWGNijhof for a short WKR check or comprehensive individual advice.
No major last-minute amendments were made. However, the amendment by MPs Dijkgraaf and Koolmees was adopted, pursuant to which the group scheme also applies to foundations. A condition is that the foundations meet criteria that are probably similar to the criteria that apply to forming a fiscal unity for VAT (the concrete details will follow in an implementing regulation).
None of the amendments to keep the well-known bike plans out of the free allowance have reached the parliamentary finish line. The company bicycle remains possible, but can only be tax-free within the free allowance of 1.2% of the fiscal wage bill or with an interest-free employee loan, which is repaid from a tax-free commuting allowance.
No allowance was also realised for other benefits in kind, which were still under discussion. This concerns items such as the external parking space provided by the employer, company parties and (company) fitness outside the workplace. For the tax-free provision of those items, the employer also relies on the free space in the WKR.