According to various media unconfirmed news was spread that the Ministry of Finance intends to delay the compulsory application of the Work-Related Costs Scheme (werkkostenregeling) until 1 January 2015 or (even) 1 January 2016.
As of 1 January 2011 a new system of tax-free allowances and benefits in kind was adopted in the Netherlands. For the years 2011, 2012 and 2013 a transitional regime applied, pursuant to which the employer could choose before 1 January of each calendar year to apply the old expense allowance scheme. The majority of employers (approx. 80%) remained applying this old scheme.
Serious rumors indicate that the Ministry of Finance will delay the compulsory application of the Work-Related Scheme. We advise to contact your advisor with LIMES international to discuss whether a delay of implementation could be beneficial, from a financial or administrative angle, for your company.
