![]() ![]() This will make less expensive, zero-emission cars attractive for the business market. The percentage of the remainder of the vehicle value that will be added to taxable income will be the standard 22%. This means that the maximum vehicle value subject to the 6% reduction applicable from 1 January 2022 will be € 35,000, falling to € 30,000 from 2023. However, the maximum vehicle value (or ‘cap’) to which the reduction applies will be lowered sooner than set out in the National Climate Agreement. This means that, where employees make private use of company cars, the reduction in the percentage of the vehicle’s value that is added to their taxable income will remain in place until the end of 2025. Since climate targets still present a major challenge, the government will continue these measures in 2022. Under the agreement, such measures would as a result be scaled back from 2022 onwards. At the same time, it is costing the government more money than was set out in the National Climate Agreement. These cars are selling better than expected and this is good for the climate. ![]() Measures to encourage the sale of zero-emission cars (such as electric cars and hydrogen cars) will continue next year. To partly cover the costs, the maximum income-related combination tax credit will be reduced by € 318 per year from 2022. The employment tax credit will, however, be phased out a little more slowly.Īs of 2 August 2022, parents will get nine weeks of paid parental leave. Purchasing power developments are distributed more evenly. As a result, these homes will remain affordable for subsequent private buyers. Where housing associations and property developers sell homes to first-time buyers or people with a lower middle income at a substantial discount and later buy them back from those individuals, they will no longer pay transfer tax from 1 January 2022 (this year they have to pay 8%). Under a new government measure, buyers who decide not to proceed with the purchase due to unforeseen circumstances, after signing the purchase contract but before the transfer of ownership, will not automatically pay the 8% rate. Buyers aged 35 or over who are going to live in the home themselves pay 2%, while buyers who are not going to live there pay 8%. Since 1 January 2021, buyers under the age of 35 have not had to pay transfer tax when purchasing their first home. ![]() Or where someone owns a home with a partner and the partner dies. Unintended effects of the legislation will be eliminated, for example in cases where someone who already owned a home buys a home with a partner. Three changes will be made to the tax rules on homeownership. Homeownership-related tax rules and transfer tax will be made fairer from 1 January 2022. The amount does not need to be adjusted if work is occasionally done at the office on a home working day, or vice versa. The employee and employer can make agreements about the number of days per week on which the employee works from home, so that the employer can pay a fixed allowance. A tax-free travel-to-work allowance of up to € 0.19 per kilometre will also continue to exist, for days on which an employee goes to the office. This is based on a calculation by the National Institute for Family Finance Information (NIBUD) of the average extra costs per day worked from home, for coffee, heating, etc.Įmployers already had the option of providing a tax-free allowance for setting up a workspace at home. That is why from 1 January 2022 it will be possible to provide a tax-free home working allowance of up to € 2 per day. Many employees and employers want to make agreements so that working partly from home can continue, even after the coronavirus crisis. The Tax Plan package therefore contains considerably fewer policy measures than in previous years, in keeping with the government’s caretaker status. In particular, improvements will be made to existing taxes in the areas of housing, employment, greening and business startups. This year, the 2022 Tax Plan package mainly contains minor changes aimed at improving the tax system. ![]()
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