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    Be careful when sending small gifts

    If the employer sends a (small) gift to an employee because the latter is working from home due to the coronavirus measures, the ‘kleinegeschenkregeling’ (financial arrangement for small gifts) does not apply. However, it is possible for the employer to include expenses on the gift in the ‘vrije ruimte’ (the budget for tax-free allowances and benefits).

    Present

    Forum Salaris, an online platform ran by Belastingdienst (the Dutch revenue service), has published information about the ‘kleinegeschenkregeling’ in the context of gifts sent due to the coronavirus measures. The information makes it clear that if an employer decides to send a gift to an employee because the latter is working from home due to the coronavirus measures, not all conditions are met for the ‘kleinegeschenkregeling’ to apply. This is because the situation in question is not a situation in which other people besides the employer would also send a gift. The ‘kleinegeschenkregeling’ therefore does not apply. In contrast to e.g. a situation in which an employer sends a small present for someone’s birthday or for someone who just had a baby. Although the present counts as wages (in kind), the ‘kleinegeschenkregeling’ makes sure that – if all conditions are met – the value of the present does not have to be added to an employee’s taxable wages.

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