The fixed travel allowance could no longer be paid out untaxed this year. However, that change was postponed before and now again.
This year, the untaxed fixed travel allowance without conditions had to come to an end. From now on, a criterion would be attached to the travel allowance, if the tax authorities did not want to be involved. Employees must actually travel to work for a minimum of 36 weeks or 128 days per year to receive a tax-exempt flat fee. Earlier, the government decided not to let this new criterion take effect immediately from 2021, due to the corona measures. After all, get that standard now, while you are urgently asked to work from home. Because we have not yet gotten rid of that advice, the government is again postponing this new condition, now until 1 July. The Bovag reports that.
After all, the fixed tax-free travel allowance is also a way for companies to meet staff costs incurred for working from home. For the time being, this will therefore remain possible unloaded. The condition is that the employee already received a fixed travel allowance before 13 March 2020, so before the Netherlands entered the first lockdown.