Looking to hire in Netherlands

Professional development costs such as courses, training, or certifications can be reimbursed as non taxable when they are directly connected to the employer’s business and the employee’s role, are not covered by a third party, are aimed at a future professional or work position, and reimbursement is given or guaranteed before the end of the calendar year in which the costs were incurred. If these conditions are not met, such costs are treated as taxable and should be claimed as allowances; expenses submitted without required documentation will also be taxed.

Phone and internet subscriptions, coworking, software subscriptions, and postal charges can be reimbursed on a non taxable basis when they are business-related and supported by appropriate documentation. Invoices or receipts must clearly show the date, amount, currency, provider or merchant name, and a description of the purchase or service; for many items, the employee’s name is also required, and software subscriptions may need the VAT amount where applicable.

Laptops, office equipment, and office supplies used for work can be reimbursed as non taxable expenses when backed by a tax invoice or receipt. The documentation must show the date, amount, currency, provider or merchant name, and a clear description of the purchase or service.

A wide range of travel-related costs, including visas, business travel insurance, accommodation, flights (including luggage fees), taxis or rideshares, trains, public transport, car rental, fuel, parking or tolls, and relocation can be reimbursed as non taxable when incurred for business purposes and properly documented. Supporting documents typically include a tax invoice, receipt, booking confirmation, ticket, or bank statement showing the date, amount, currency, provider or merchant name, and where relevant a description of the service and the employee’s name; relocation claims must also include a justification for the move.

Business-related meals and groceries can be reimbursed as non taxable when they are clearly for business purposes, such as during business travel, client meetings, or company events. Employees should provide a tax invoice, receipt, or bank statement that shows the date, amount, currency, and the service provider or merchant name, and for groceries a description of the purchase or service.

Training, courses, and books that are work-related can be reimbursed on a non taxable basis when supported by a tax invoice or receipt. The documentation must show the date, amount, currency, provider or merchant name, a description of the purchase or service, and the employee’s name.

Employers can reimburse employees for business and commuting journeys using private vehicles, as well as commuting by public transport, including trips to clients, partners, and local offices or coworking spaces. Mileage claims must include the date, point of origin, destination, and kilometers traveled.

For business trips longer than 4 hours, employers may provide per diems to cover meals and lodging. These per diems are non taxable up to applicable limits and must follow specific rules that depend on the country of destination.

Under EU Directive 90/270/EEC, employers must reimburse the cost of protective screen eyewear and eye exams when needed due to screen work, based on a medical exam or health and safety assessment. Screen eyewear and eye exams are non taxable within an annual limit, and claims must be supported by receipts or tax invoices and, for eyewear, medical certification of need and eye exam results.

Bonuses, including contractual and discretionary payments, incentives, and commissions, are taxed at a non-regular tax rate of up to 56.01% and may also attract social security contributions. This means withholding in pay periods that include bonus payments can be higher than in regular periods.