On September 21, 2021, the cabinet of the Dutch government will officially announce its tax plans and regulations for 2022. Previously, the cabinet already leaked out they will introduce a tax-exemption for homeworking allowances, which employers can pay to their employees to cover the extra costs of working from home. The precise conditions of the exemption are not yet known. Having an untaxed homeworking allowance is meant to take away the uncertainty felt by many regarding the taxation of the costs of working from home. It is also expected that an increased ‘vrije ruimte’ (the budget for untaxed benefits and allowances for employees) will also be made official in legislation on September 21.
At the moment, an increased ‘vrije ruimte’ must still be approved by both houses of the Dutch parliament. The increase pertains to the first € 400,000 of an organization’s wage bill, of which 3% constitutes ‘vrije ruimte’ – this used to be 1.7%. Another measure expected to be announced as part of the tax plans of 2022 is to make it more appealing tax-wise to offer employees stock option rights as part of their wages. And finally, it is expected that a simplification of the application procedure for WBSO subsidy will be implemented. This subsidy can be applied for to cover the costs of Research and Development (R&D) activities.