Provision of an iPad *

Netherlands - January 28 2013
The distinction between a communication device and a computer is relevant for tax purposes due to the different conditions for tax exempt allowances…

Co-authors: Céline Buys, Yvonne Bakker, Stephanie den Hartog, Judith van Gasteren.

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Life-course savings scheme *

Netherlands - January 28 2013
The Vitality Savings Scheme (vitaliteitssparen) was to be introduced on 1 January 2013, but has been abandoned by the government. Therefore, the…

Co-authors: Céline Buys, Yvonne Bakker, Stephanie den Hartog, Judith van Gasteren.

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Expense allowance scheme *

Netherlands - January 28 2013
Effective 1 January 2014, the current tax schemes for tax exempt allowances and benefits in kind will largely be abolished and the only scheme in…

Co-authors: Céline Buys, Yvonne Bakker, Stephanie den Hartog, Judith van Gasteren.

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Commuting allowance *

Netherlands - November 7 2012
The Tax Plan 2013 contained a proposal to abolish the tax-free commuting allowance.

Co-authors: Céline Buys, Yvonne Bakker, Judith van Gasteren.

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Vitality saving scheme abolished *

Netherlands - November 7 2012
According to the Tax Plan 2012, the vitality saving scheme was to be implemented in 2013.

Co-authors: Céline Buys, Yvonne Bakker, Judith van Gasteren.

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