{"id":180,"date":"2015-04-21T06:31:47","date_gmt":"2015-04-21T04:31:47","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/ipad-toch-een-computer\/"},"modified":"2026-03-03T10:32:28","modified_gmt":"2026-03-03T09:32:28","slug":"ipad-still-a-computer","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/ipad-toch-een-computer\/","title":{"rendered":"Ipad still a computer?"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-759\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20140930_iPad-en-wettenbundel-breed-2-1024x384.jpg\" alt=\"20140930_iPad and laws bundle wide 2\" width=\"1024\" height=\"384\" \/><\/p>\n<p>It's a bit of a rearguard action, as since 1 January 2015 under the Working Costs Regulation (WKR), an Ipad can be provided tax-free to employees under the <strong>necessity criterion<\/strong>. Of course, the employer must then be able to make the necessity of an Ipad within the scope of employment sufficiently plausible.<\/p>\n<p>Under the legislation in force before 1 January 2015, a communication device could already be provided tax-free if it was likely to be used for <strong>10%<\/strong> or more was used for business purposes. Tax-free provision of a computer was allowed only at <strong>90%<\/strong> or more business use.<\/p>\n<p>Amsterdam Court of Appeal ruled in September 2014 that an Ipad had more characteristics of a communication device than a computer. Naturally, the Tax Administration appealed against this ruling, which was unfavourable to it, in cassation. In this cassation case, Advocate General Niessen ruled on 31 March 2015 (published on 17 April 2015) that an Ipad is more like a computer after all. Needless to say, the Supreme Court has the final say. We are curious!<\/p>","protected":false},"excerpt":{"rendered":"<p>Het is een beetje een achterhoedegevecht, aangezien sinds 1 januari 2015 onder de werkkostenregeling (WKR) een Ipad belastingvrij aan werknemers kan worden verstrekt onder het noodzakelijkheidscriterium. De werkgever moet de noodzakelijkheid van een Ipad in het kader van de dienstbetrekking dan uiteraard wel voldoende aannemelijk kunnen maken. Onder de wetgeving die gold v\u00f3\u00f3r 1 januari [&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-180","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/180","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=180"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/180\/revisions"}],"predecessor-version":[{"id":2193,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/180\/revisions\/2193"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=180"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=180"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=180"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}