On 30 October, the written answers by State Secretary Wiebes to the questions raised in the context of the discussion of the Tax Plan 2015 in the Permanent Parliamentary Committee of Finance were published. Naturally, these included questions regarding the working expenses scheme (WKR).<\/p>\n
When asked whether it is still possible to arrange something for bicycles, the answer remains negative. According to Wiebes, only 21% of employers use the current options for a bicycle scheme and two-thirds of them via a cafeteria scheme (the employee then pays for the bicycle himself). Moreover, employers may continue the bicycle scheme via the free allowance of the WKR or a company bicycle may be realised tax-free outside the free allowance via a tax-free mileage allowance for commuting.<\/p>\n
When asked whether a facility for company outings and\/or company drinks can be added, the answer is also negative. These benefits in kind must be charged to the free space. This also applies to social company outings. However, Wiebes does explicitly note that travel and accommodation costs may be classified under the relevant exemption.<\/p>\n
It is confirmed that the provision of fitness at the workplace is untaxed (valued at nil). Work-related fitness is subject to a targeted exemption regardless of whether the fitness takes place at the workplace. Work-related fitness refers to the maintenance of fitness required for the performance of duties. Fitness in connection with risks that the employer sees for the health of the employees and that he wants to eliminate with a targeted fitness programme in his Health and Safety Policy Plan is also targeted exempt (as a health and safety allowance or provision). Other fitness can, if desired, be valued at the invoice value (including VAT) in the free space.<\/p>\n
As with fitness, Wiebes does not want to remove the imbalance between parking at the workplace (untaxed) and parking elsewhere (taxed, possibly in free space). He considers this, for both categories, impractical.<\/p>\n
The plea to make it possible for the employee to take the company clothing, the provision of which is valued at nil because the clothing is left at the workplace, with him to clean it at home, also finds no mercy with the State Secretary.<\/p>\n
The already announced tightening in connection with the (possible) rate arbitrage with bonuses (high bonuses in the free margin or taxed at the 80% final levy resting on the amount by which the free margin is exceeded) will only come in the Fiscal Collective Act 2015 bill expected in early 2015.<\/p>","protected":false},"excerpt":{"rendered":"
Op 30 oktober zijn de schriftelijke antwoorden van Staatssecretaris Wiebes verschenen op de vragen die zijn gesteld in het kader van de behandeling van het Belastingplan 2015 in de Vaste Kamercommissie voor Financi\u00ebn. Uiteraard zaten hier ook vragen bij aangaande de werkkostenregeling (WKR). Op de vragen of het nog mogelijk is iets te regelen voor […]<\/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-109","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/109","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=109"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/109\/revisions"}],"predecessor-version":[{"id":2122,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/109\/revisions\/2122"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=109"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=109"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}