{"id":1064,"date":"2021-03-18T08:00:10","date_gmt":"2021-03-18T07:00:10","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/eigen-bijdrage-internetabonnement-toch-mogelijk\/"},"modified":"2026-03-03T10:34:00","modified_gmt":"2026-03-03T09:34:00","slug":"personal-contribution-towards-internet-subscription-still-possible","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/eigen-bijdrage-internetabonnement-toch-mogelijk\/","title":{"rendered":"Personal contribution towards an internet subscription may be possible after all"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7436\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20200127_Aangifte-2019.jpg\" alt=\"\" width=\"1200\" height=\"600\" \/><\/p>\n<p>Under pressure, everything becomes liquid. Even the Tax and Customs Administration\u2019s positions. Although they do remain a bit viscous. We have our factsheet <a href=\"https:\/\/vwg.nl\/en\/nieuws\/kosten-thuiswerkplek-en-thuiswerkkosten\/\" target=\"_blank\" rel=\"noopener\">Costs of a home office and expenses incurred whilst working from home<\/a> supplemented.<\/p>\n<h4>Essential<\/h4>\n<p>The Tax and Customs Administration took the strict view that a benefit provided by an employer to an employee is not (sufficiently) necessary if the employee contributes towards the costs of that benefit. This contribution usually takes the form of a payment for the employee\u2019s private use of the benefit.<\/p>\n<p>Employers may reimburse or provide the following items to their employees on a tax-free basis, but only if such items are reasonably necessary for the performance of their duties:<\/p>\n<ul>\n<li>tools;<\/li>\n<li>computers;<\/li>\n<li>mobile communication devices;<\/li>\n<li>and similar equipment.<\/li>\n<\/ul>\n<h4>Internet subscription<\/h4>\n<p>The data transmission associated with the equipment (put simply: the internet subscription) and the necessary software may also be reimbursed or provided tax-free under this scheme. And, as regards the internet subscription, this is now permitted even if the employee pays a personal contribution for private use. The Tax and Customs Administration states on its <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/bldcontentnl\/berichten\/nieuws\/gerichte-vrijstelling-internetabonnement-ook-mogelijk-met-eigen-bijdrage\" target=\"_blank\" rel=\"noopener\">website<\/a> that this will be included in the second edition of the <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/bldcontentnl\/themaoverstijgend\/brochures_en_publicaties\/handboek-loonheffingen-2021\" target=\"_blank\" rel=\"noopener\">Payroll Tax Handbook 202<\/a>1.<\/p>\n<p>This slightly more flexible stance is undoubtedly a result of the coronavirus crisis, which has led to employees working from home on a large scale. Knowing the Tax and Customs Administration, however, this relaxation remains strictly limited to internet subscriptions.<\/p>","protected":false},"excerpt":{"rendered":"<p>Onder druk wordt alles vloeibaar. Zelfs de standpunten van de Belastingdienst. Hoewel die toch een beetje stroperig blijven. We hebben onze factsheet Kosten thuiswerkplek en thuiswerkkosten aangevuld. Noodzakelijk De Belastingdienst nam het strikte standpunt in dat een voorziening, die een werkgever aan een werknemer faciliteert, niet (voldoende) noodzakelijk is wanneer de werknemer bijdraagt in de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1064","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1064","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1064"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1064\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}