The cabinet wants to lift the enforcement moratorium from 2025 and provide more clarity for employees/self-employed.

Every year on Budget Day, the cabinet announces the tax plans. On Tuesday, September 20, 2022, it is Budget Day and the cabinet will submit the Tax Plan 2023 to the House of Representatives. That is the first Budget Day of the Rutte IV cabinet. Some of the fiscal measures that await us can be found in the coalition agreement of 15 December 2021. From 1 January 2023, major employers are obliged to report annually, by 30 June at the latest, on the work-related mobility of persons in the previous calendar year. This concerns commuting and all business trips for which the employee receives financial compensation or for which a means of transport has been made available to the employee. 

travel allowance

In order to keep travel to work affordable, the government will increase the tax-free travel allowance with effect from 2023. This is currently 19 cents per kilometer and will probably be increased by 1 to 1,5 cents. This is expected to be included in the Tax Plan 2023 package. IIn the bill 'Working where you want', it is proposed to treat an employee's request to adjust the workplace in the same way as a request to adjust the working hours or working hours. This gives employees more freedom in how they want to organize the balance between working at work location and working at home. 

living transport

Life transport is a facility aimed at transporting people with a condition that is necessary for personal activities and participation in society, such as visiting, shopping, going out and sports. This may include transport by regional or wheelchair taxi, an adaptation of the car, a scooter or even a car on loan. Life transport constitutes a taxable periodic payment and provision under public law for the person entitled to life transport. But if the living transport on the basis of the WMO granted by the municipality, it is exempt. However, if the living transport is provided from the UWV, it is not exempt. In anticipation of a possible amendment to the law, the State Secretary of Finance has already approved that a person entitled to life transport granted by the UWV can still claim an exemption for benefits under public law and benefits in kind. The intention is to include in the law that the exemption applies to a maximum of 2.000 living kilometers per year. This is expected to be laid down in the Tax Collection Act 2024.

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BPM and addition

In the BPM, an exemption applies to delivery vans of entrepreneurs. The exemption applies if the delivery van is used for more than 10% within the company. This exemption will be abolished. The exemption for emission-free delivery vans will continue to exist. This is expected to be included in the Tax Plan 2023 package. The addition percentage for private use of a business emission-free passenger car (EV) is being phased out, as agreed in the Climate Agreement. In 2023, the discount will remain 2022%, just like in 6. The addition remains 16% (normal rate is 22%). The list price on which the discount on the addition percentage for EVs applies is reduced. In 2022 this will be € 35.000 and from 2023 € 30.000. 

false self-employment

False self-employment is a phenomenon in which people appear to be self-employed -without staff- but actually perform activities as employees. Perhaps a well-known form of bogus self-employment is it Uber platform against which the trade union FNV has successfully filed a lawsuit. The government considers this phenomenon undesirable for several reasons, but it is also difficult to tackle. The cabinet wants to lift the enforcement moratorium from 2025 and provide more clarity for employees/self-employed. 

spring note

The Spring Memorandum was published on 20 May 2022 with a further elaboration of the plans for the future and even more became clear after the letter from the State Secretary of Finance of 3 June 2022 with an extensive fiscal policy and implementation agenda. More information can be found in the report on the tax developments of Ey.

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