Electric vehicles for businesses
Sales of zero-emission cars will continue to be encouraged in 2022. The discount on the taxable income surcharge set for these cars in 2022 is 6%, meaning an overall discount of 16%, on a maximum catalogue price of €35,000 (previously: €40,000).
Tax-free travel allowance and home office allowance
From 1 January 2022 the government is introducing a non-taxable home office expense allowance of up to €2 per day or part of a day. This amount has been set following research by the National Institute for Family Finance Information (Nibud).
Under these plans you can agree with your employees on the number of days to be worked from home and use this as the basis for calculating a fixed expense allowance. There is no need to adjust this allowance if an employee occasionally works a day in the office rather than at home, or the other way round. But it will need to be adjusted if the employee structurally starts working more often at home, or more in the office.
Employers will not be liable for payroll tax on this home office allowance. The tax-free travel allowance for commuting (€0.19 per kilometre) will also continue to apply.
Work-related costs scheme and corona
Changes are being proposed to the work-related costs scheme in response to the corona virus and the resultant change in working conditions.
Tax-free budget
In 2020 the government responded to the outbreak of the pandemic by increasing the tax-free budget from 1.7% to 3% on the first €400,000 of a company’s wage bill. This was intended to give employers more scope for tax-free reimbursement of costs incurred by employees working from home. This increase continued to apply in 2021, but will end in 2022. As of 2022, a percentage of 1.7% instead of 3% will apply to the first € 400,000 of the wage bill. Above € 400,000, a free margin of 1.18% applies in 2022 (as in 2021).
Income-related combination tax credit (IACK)
The government is reducing the maximum annual income-related combination tax credit by €281 so as to offset the costs of providing nine weeks of paid parental leave (from 1 August 2022). This includes the increase of €77 announced last year.
The above plans are final since by 21th of December, they have been approved by the House of Representatives and the Senate.