{"id":3683,"date":"2026-01-14T10:21:43","date_gmt":"2026-01-14T09:21:43","guid":{"rendered":"https:\/\/vwg.nl\/korting-op-branche-eigen-produkten\/"},"modified":"2026-01-14T10:21:43","modified_gmt":"2026-01-14T09:21:43","slug":"discount-on-branch-specific-products","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/korting-op-branche-eigen-produkten\/","title":{"rendered":"Discounts on industry-specific products"},"content":{"rendered":"<p>Employees may receive discounts on products from their employer's company exempt from payroll tax.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Discount<\/h2>\n\n\n\n<p>The targeted exempt discount may not exceed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>20% of the fair market value of industry-specific products;<\/li>\n\n\n\n<li>and a maximum of \u20ac500 per employee per calendar year.<\/li>\n<\/ul>\n\n\n\n<p>The maximum of \u20ac500 may not be carried forward to a subsequent calendar year.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Industry-specific products<\/h2>\n\n\n\n<p>Sector-specific products are products of the employer's company or a company affiliated to the employer. Both benefits in kind and allowances can fall under the targeted exemption.<\/p>\n\n\n\n<p>The targeted exemption does not apply if the employee purchases the industry-specific products from someone other than the employer (or the employer's affiliated company), except when the purchase is made on behalf of and at the employer's risk and expense.<\/p>\n\n\n\n<p>The targeted exemption may also be applied if the employer gives the employee a discount on products that the employer sells but does not produce itself.<\/p>\n\n\n\n<p>In a recently published <a href=\"https:\/\/kennisgroepen.belastingdienst.nl\/publicaties\/kg20420261-branche-eigen-producten-bedrijf-werkgever\/\" target=\"_blank\" rel=\"noreferrer noopener\">knowledge group position<\/a> The Inland Revenue indicates that the targeted exemption <strong>not<\/strong> applies when an employee purchases a product produced by the employer in a physical shop or webshop. Those shops exclusively sell products produced by the employer, but the employer has no direct (equity) interest in the shops. The shops purchase the products from the employer for their own account and risk.<\/p>","protected":false},"excerpt":{"rendered":"<p>Werknemers mogen vrijgesteld van loonbelasting van hun werkgever korting ontvangen op producten van het bedrijf van de werkgever. Korting De gericht vrijgestelde korting mag maximaal bedragen: Het maximum van \u20ac 500 mag niet worden doorgeschoven naar een volgend kalenderjaar. Branche-eigen produkten Branche-eigen producten zijn producten van het bedrijf van de werkgever of van een met [&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-3683","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/3683","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=3683"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/3683\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=3683"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=3683"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=3683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}