1. Make possibilities under the work-related expenses scheme
The fixed budget under the work-related expenses scheme (WKR) has been expanded this year. Up to a wage bill of € 400,000 the fixed budget amounts to 3%, with 1.2% applying to the excess amount. Assess the fixed budget you have remaining and make full use of it.
Be sure to take advantage of the cost-efficiency threshold of € 2,400 per person per year. Up to this amount the Tax and Customs Administration will regard any allowances and benefits in kind granted as customary allowances and benefits.
Tip! Only make use of the group scheme under the work-related expenses scheme if this will work out in your favor. As the fixed budget has been increased, this is less often the case than it was last year.