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Are you an employer? And do your employees incur costs because they are working from home? The cabinet will introduce a specific tax exemption for these home office costs as of 1 January 2022.
This allows you to reimburse your employees for home office costs tax-free. This means that you do not have to withhold any payroll taxes on this amount.
The specific exemption will apply to reimbursements of a maximum of €2 per home office day. The exemption also applies if your employee works from home part of the day.
- entrepreneurs with employees that work from home
This change is expected to come into effect on 1 January 2022.
Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).