A tax-free home-working allowance was announced in the Tax Plan 2022 that was published on Budget Day. As from 2022, employers may therefore pay their employees a tax-free home-working allowance of up to €2 per day. The tax-free commuting allowance of up to €0.19 per kilometre will also be maintained. Employers may grant either the tax-free home office allowance or the tax-free commuting allowance per day. The caretaker government assumes that employers and employees will make firm agreements on the number of days worked at the office and the number of days worked from home, on the basis of which fixed allowances can be granted. If an employee structurally works more hours from home or at the office, the fixed allowances must be adjusted accordingly.

For information or advice on this subject please contact Lise van den Heuvel (+31-6-23492248).

This article was published in the Newsletter Vestius of October 2021

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