Mix mobility: relaxation of burden of proof if employee has a company bike but also travels with own car

Geplaatst op Wednesday February 8th, 2023

State Secretary Van Rij informs the House of Representatives about the outcome of a conversation with employers about the administrative burden of a bicycle of the business.

    • Under certain conditions, the employer may give an employee a tax-free travel allowance of up to € 0.21 per kilometre (targeted exemption) if he travels to a fixed place for work.
    • On the days that the employee travels by bicycle of the business, no untaxed travel allowance may be provided.
    • On the days that the employee travels with his own car, an untaxed travel allowance can be provided. This tax-free travel allowance can be granted by the employer on a declaration basis , but also in the form of a fixed travel allowance.
    • If the employer (withholding agent) wants to give a fixed travel allowance in addition to a bicycle from the business, this can be done in various ways (i.e.  the legal and practical manner). These are set out in the Payroll Tax Manual and can therefore also be applied in addition to the bicycle of the business. In addition, it is also possible to apply the general rules for fixed tax-free allowances. This means that the fixed travel allowance can be substantiated by an investigation into the employee’s travel movements. For a tax-free fixed travel allowance, the employer will have to demonstrate that the other transport is used.
    • In order to simplify the burden of proof in the case of a fixed travel allowance for a private means of transport, the possibility is offered to have employer and employee individually make agreements about how many days a week are travelled with their own car and how many days a week the company’s bicycle is used. These agreements can then form the basis for the determination of a (fixed) tax free travel allowance, provided that the agreements are tailored to the personal circumstances of the employee and have sufficient substance . An occasional deviation from this agreement does not have to lead to an adjustment of the allowance.

The discussions with the sector show that this simplification meets their wishes. This simplification will be included in the next edition of the Payroll Tax Manual.

Source: Kamerbrief over toezegging administratieve lasten fiets van de zaak, nr. 2023-0000016303, Ministerie van Financien, 6 februari 2023

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