Start Curfew as of Saturday 23 January 2021 from 9 pm till 4:30 am
The Dutch Cabinet has agreed with the curfew. This means that people will have to stay indoors in the evening from 9 PM. The end time of the curfew is 4:30 AM. For more information including exceptions see
For employees necessary to work during the curfew hours an Employer’s Curfew declaration is necessary.
Click here Employers+declaration+Curfew-2
New Corona Package released
Summary – fiscal
Additional extra fee space arrangement Work Related Expenses 2020 also applicable for 2021 (“Werkkostenregeling”)
Under the work-related expenses scheme, employers may spend part of taxable wages on untaxed allowances, benefits in kind and provisions for employees. This the so called free space (“vrije ruimte”).
The free space on taxable salary up to and including € 400,000 was increased from 1.7% to 3% in 2020.
This arrangement will be also applicable for 2021. If employers have the financial scope, this offers the opportunity to provide employees with extra support during these difficult times.
On the amount of the wage bill above € 400,000, the free space will remain 1.2% in 2020 and 1.18% in 2021.
Period reimburse fixed travel expenses extended until April 1st 2021 (“vaste reiskostenvergoeding”)
The Cabinet has announced that employers may still reimburse the existing fixed travel allowances on a tax free basis until April 1, 2021 even when working from home.
Homework costs – research supplementary scheme
Working from home may take off in the future. The Cabinet and relevant parties, including the social partners, are investigating the possibilities of an additional tax free allowance to cover cost from working from home.
The Cabinet announced to extend various tax measures until July 1, 2021:
For more information see belastingdienst.nl