UPDATE 22 January 2021 – Additional Corona Restrictions in The Netherlands

Geplaatst op Friday January 22nd, 2021

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
https://www.government.nl/latest/news/2021/01/20/lockdown-measures-tightened-in-response-to-concerns-about-new-variants-of-virus.

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 1^st 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:

• The period that entrepreneurs can request a tax deferment or an extension of the deferment;
• The hours criterion that applies to making use of certain deductions, such as the self-employed person’s allowance, will be relaxed again until 1 July 2021 due to the corona crisis;
• The relaxation of administrative obligations regarding payroll taxes;
• The agreement with Germany and Belgium on the taxation of frontier workers;
• The exemption for a number of German net benefits;
• The zero VAT rate on masks;
• The zero VAT rate on the loan of healthcare personnel;
• The zero VAT rate on COVID-19 vaccines and test kits;
• The retention of the right to mortgage interest deduction for homeowners if they receive a mortgage payment break from their mortgage lender;
• The temporarily reduced VAT rate on sports lessons that gyms offer online will continue until the mandatory closure of gyms is lifted.

 

For more information see belastingdienst.nl

Source: https://www.rijksoverheid.nl/actueel/nieuws/2021/01/21/forse-uitbreiding-steun–en-herstelpakket