Expense Allowance Scheme 2020
Whitepaper | 30 June 2020
The Expense Allowance Scheme (EAS) is a new scheme regarding the tax treatment of allowances paid and benefits in kind provided to the staff. Unlike the former specific rules per cost type or provision of a benefit in kind, the EAS contains more general rules in order to determine what part of an allowance or benefit in kind provided to the staff is (not) taxed as gross wages. This may vary from a fixed expense or kilometre allowance for the use of own transport, providing a telephone or tool, to staff parties and plants on your employee’s desk.
Most changes have been discussed in our whitepaper Expense Allowance Scheme 2020. For more information and support, please contact us.
In Dutch: Werkkostenregeling 2020