{"id":1141,"date":"2021-11-30T17:01:04","date_gmt":"2021-11-30T16:01:04","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/thuiswerkvergoeding-deels-beperkt-aftrekbaar\/"},"modified":"2026-03-03T10:34:08","modified_gmt":"2026-03-03T09:34:08","slug":"home-working-allowance-partly-limited-deductible","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/thuiswerkvergoeding-deels-beperkt-aftrekbaar\/","title":{"rendered":"Home working allowance partially limited deductible"},"content":{"rendered":"

The home working allowance, which can be paid targeted exempt from payroll taxes from 2022, is partly limited deductible from profits for income and corporate tax purposes.<\/p>\n\n\n\n

Accrual amount<\/h4>\n\n\n\n

We describe this targeted exemption in our article Exempt compensation for working from home<\/a>.<\/p>\n\n\n\n

From the recently published Note following the report<\/a> to the Tax Bill 2022, it appears that the amount of \u20ac2 per day includes the following costs:<\/p>\n\n\n\n

Electricity consumption<\/td>\u20ac 0,50<\/td><\/tr>
Water consumption<\/td>\u20ac 0,05<\/td><\/tr>
Heating<\/td>\u20ac 0,45<\/td><\/tr>
Coffee\/tea<\/td>\u20ac 0,95<\/td><\/tr>
Toilet paper<\/td>\u20ac 0,05<\/td><\/tr>
Total<\/td>\u20ac 2,00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Limited deductible expenses<\/h4>\n\n\n\n

For both income and corporate tax purposes, the following costs may not be fully deducted from profits:<\/p>\n\n\n\n

  • food, drink and stimulants;<\/li>
  • representation;<\/li>
  • conferences, seminars, symposia, excursions, study tours and the like.<\/li><\/ul>\n\n\n\n

    The amount included in the home working allowance for coffee\/tea (\u20ac0.95) naturally falls into the category of food, beverages and stimulants. This part of the targeted allowance is therefore deductible:<\/p>\n\n\n\n

    • In income tax: for 80%;<\/li>
    • in corporation tax: for 73.5%.<\/li><\/ul>\n\n\n\n

      These percentages apply when the entrepreneur chooses to base the deduction on actual expenses in the tax return. Indeed, the main rule is that limited deductible expenses are lump sum adjusted to the profit. The flat-rate addition to the profit is:<\/p>\n\n\n\n

      • For income tax purposes: \u20ac4,700;<\/li>
      • for corporation tax: the higher of \u20ac4,700 or 0.4% of the wage bill.<\/li><\/ul>","protected":false},"excerpt":{"rendered":"

        De thuiswerkvergoeding, die vanaf 2022 gericht vrijgesteld van loonheffingen kan worden uitbetaald, is deels beperkt aftrekbaar van de winst in het kader van de inkomsten- en vennootschapsbelasting. Opbouw bedrag We beschrijven deze gerichte vrijstelling in ons artikel Vrijgestelde vergoeding voor thuiswerken. Uit de recent gepubliceerde Nota naar aanleiding van het verslag bij het wetsvoorstel Belastingplan 2022 blijkt dat […]<\/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-1141","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1141","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=1141"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1141\/revisions"}],"predecessor-version":[{"id":3153,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1141\/revisions\/3153"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}