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Expense Allowance Scheme Overhauled

Featured Content
25 November 2009
Author/s: Jan-Willem de Tombe, Marloes Diepenbach
In September 2009, the Dutch government presented a range of tax measures, including the Expense Allowance Scheme (“Werkkostenregeling”). This scheme will replace the current range of regulations on expenses for employees and as a result aims to simplify the administrative process for employers.

In this vodcast, Jan-Willem de Tombe and Marloes Diepenbach, both working for Baker & McKenzie, will discuss the effects of the new Expense Allowance Scheme. Jan-Willem de Tombe is Tax advisor at the Employee Benefits Tax Group and Marloes Diepenbach is a civil attorney at the Employment Law Practice Group. In the vodcast, the new scheme will be discussed from a tax as well as a civil-law perspective.

The replacement of the current regulation with the Expense Allowance Scheme will result in drastic changes for employers. Even though the Expense Allowance Scheme will simplify matters and will result in a reduction of the financial burden, this change does require a thorough preparation before implementation. The Employee Benefits Tax Group is happy to explain the effects and consequences of this change. Moreover, we can assist and advise you in the definition and implementation of the Expense Allowance Scheme.

The Employee Benefits Tax Group of Baker & McKenzie Amsterdam
The drafting and implementation of employment terms invariably involves dealing with a great number of tax issues. Tax laws and regulations — national and international — are often subject to radical changes. Our Employee Benefits Tax Group specializes in the tax treatment of employee benefits in the broadest sense. We offer our clients comprehensive, up-to-date and, where necessary, global advice.

Our focus is not only on advising our clients on the tax and social security aspects of employee benefits, but also on assisting them in wage tax audits, drafting and introducing compensation plans, negotiating with the tax authorities, and conducting tax proceedings. Needless to say, we work closely with the other tax practice groups and with Baker & McKenzie’s Employment Law Practice Group.

The Employment Practice Group of Baker & McKenzie Amsterdam
With the dismantling of trade barriers within Europe and the development of EU-wide employment law and social policy, companies need to consider and formulate human resources and personal strategies on a pan-European scale. Baker & McKenzie, present throughout Europe and the rest of the world, has long recognized this need.

Our Employment Law Practice Group is one of the leading labor law practices in the Netherlands. Our employment law practitioners advise clients on the full range of employment law issues.

In addition to serving our clients' employment law needs, we work with other Baker & McKenzie lawyers to advise (multinational) clients on issues such as plant closures, reorganizations, development of pan-European human resources policies, enforcement of non-competition restrictions in several jurisdictions, employer liability for job-related accidents and occupational illnesses, data protection and privacy-related issues. Our shared goal is to serve our clients effectively, efficiently and creatively.

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