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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Netherlands /4. Withholding on benefits-in-kind / 4.2 Specific exemptions and zero valuations
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4.2 Specific exemptions and zero valuations


Netherlands

Employers can reimburse costs such as:

  1. Ìý

    •ÌýÌýÌýÌý work from home expenses

  2. Ìý

    •ÌýÌýÌýÌý travel allowances

  3. Ìý

    •ÌýÌýÌýÌý meal reimbursements

  4. Ìý

    •ÌýÌýÌýÌý overnight stay expenses

Zero valuations apply to some specific benefits provided, such as uniforms.

There may also be specific exemptions for a fixed daily fee. But an employer must always conduct advance research into the actual costs.

Specific exemptions include:

  1. Ìý

    •ÌýÌýÌýÌý transport and travel, including commuting

  2. Ìý

    •ÌýÌýÌýÌý subscriptions for travel on public transport

  3. Ìý

    •ÌýÌýÌýÌý expenses for business travel

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