Tax free travel allowance, despite working from home

On April 14, a letter to parliament regarding fiscal measures in connection to the corona crisis was published. It is approved that tax free travel allowances may be continued, despite working from home.

Fixed travel allowance

It is possible to agree a fixed tax free reimbursement for travel costs, for example for commuting. For many employees, the measures surrounding the corona crisis leads to a change in their travel pattern and the costs of transport.
An employer may have to adjust the fixed travel allowance or tax part of the allowance due to this change. Under these special circumstances, State Secretary Vijlbrief acknowledged this to be undesirable.

Under the new decree, the employer who offers a fixed travel allowance does not need to change anything during these working from home periods. For this period the employer may continue to calculate the tax free travel allowance based on the travel pattern on which the fixed allowance was originally based.

13 April 2020