The ‘Belastingdienst’ (Dutch Revenue Service) has published answers online to frequently asked questions about payroll tax during the coronavirus pandemic, which can be found on www.tinyurl.com/lh-corona (in Dutch only). Because of the pandemic, employees work from home more often. This may have consequences for the reimbursement of expenses as well as the provision of facilities and equipment. The Dutch Revenue Service has provided answers to fifteen questions on the fixed travel allowance, season tickets for public transportation, provisions for home offices, which provisions are exempt from taxation, and private use of a company car.
One of the questions concerns the voluntary return of a company car during the coronavirus pandemic. These cars are parked in a locked garage and the keys have been handed in. As the ‘Belastingdienst’ states, this affects the taxable benefits.
In this scenario, the cars can no longer be used by the employees. For the period during which these cars are locked away and not at the disposal of employees, the employer does not have to add an amount to the taxable wages of an employee for the private use of the company car.