The work-related expenses scheme will continue with the following adjustments:
• Necessity criterion: facilities that are considered necessary by the employer in relation to the business activities, can be provided tax free. For now, this will only apply to tools, computers, mobile communication and similar equipment.
• Settlement by the employer will be simplified and reduced to only once per year.
• A group facility will be introduced, which leads to a ‘consolidated’ discretionary margin for all participating withholding agents. Condition: the parent company holds at least 95% of the full ownership of the shares in its direct and indirect subsidiaries.
• The exemption for employee discounts in relation to branch-specific products will be continued.
• For workspace related facilities no distinction will be made anymore between reimbursements and supply of facilities.
The designated margin will be reduced from 1.5% to 1.2%. As of January 1, 2015 the work-related expenses scheme will be applicable to all employers.
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