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Tax regulations

Corporate Fitness. How does this work regarding the Tax Office?

If your company applies the Expense Allowance Scheme, it is possible for you to offer your staff a corporate fitness subscription with tax benefits. By purchasing the fitness subscriptions as an employer and then deducting the amount from the employees’ gross salaries, your employees profit from a tax benefit while you save on social security premiums. In this way, the Tax Office tries to encourage Dutch employees to increase their sports participation. This scheme is called the Expense Allowance Scheme.

Expense Allowance Scheme

The Expense Allowance Scheme allows employees to decide on the sports centre of their own choice and claim the expenses with their employer. The employer will herebydeduct the expenses from the employee’s gross salary fostering savings both on the employee’s and the employer’s side.

If the employer ensures that the costs do not exceed the fixed rate, no final tax levy will apply. There also is no need to meticulously break down the costs over the employees. With the coming into force of the Expense Allowance Scheme, the Tax Office has drastically simplified the employer’s administration with regard to expenses and benefits.

For further information, please check the WKR website: http://www.werkkostenregeling-wkr.nl/. Note: this website is only available in Dutch.

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