Do you pay for your own travel expenses? In this case you are entitled to travel expense deduction if you meet both of the following criteria:
The distance of a single journey from your home to work by public transport is more than 10 kilometers.
You travel to work usually more than one day a week. Or you are travelling at least 40 days a year to the same workplace. You may only take into account travels made within 24 hours back and forth.
Do you meet these criteria? In that case you additionally require to possess one of the following statements:
Public transport statement.
A public transport statement will prove that you have traveled by public transport. Contact the public transport provider for your statement. In case you traveled the whole route by train with your “NS abonnement” (a NS-jaarkaart or NS-jaartrajectkaart) you will probably not have to do anything due to the fact that the NS will provide your travel information automatically to the Dutch tax authorities.
Travel statement provided by your employer.
In addition to the travel declaration you must be able to show that you have traveled by public transport.
Are you working as an employee? Do you go to work with your own car or bike? In this case you have nog right to travel deduction. Your employer may reimburse a maximum of 0.19 EUR(2015) per kilometer untaxed.
Car provided by your employer
Do you travel more than 500 kilometers privately a year? In this case a special regulation applies. Your employer is obligated to add an amount to your salary because you benefit from this private use. The amount that is added to your salary is the so-called ‘bijtelling’. The percentage of the value of the car which is added to your salary depends on the carbon emission of the car.
Do you pay your employer a fee for the private use of your car? Then the addition is reduced by the amount of this fee.
Please not that in case you drive less than 500 kilometers no amount will be added to your salary. You will need to provide convincing prove for this.
Car provided by your own business
Are you a freelancer? In case you incur costs for the commercial use of your car you are allowed to deduct these costs as business expenses.
Do you also use your car for private travelling? In this case you cannot deduct any expenses with regard to the private use of your car.
More posts by Hendrik-Jan van Duijn
- DAC6 Directive: mandatory reporting of cross-border transactions in the Netherlands
- Set up a company abroad
- Netherlands- Egypt Tax Treaty highlights
- Changes in the Dutch Fiscal Unity Decree
- Dutch Tax Plan 2020: Corporate Income Tax Changes
- When is tax planning aggressive?
- Tax Plan 2019: What will become reality?
- Enforcement Plan Labour Relations
- Conversion of a negative capital account into debt
- Caution: Obligation to Declare Benchmark Reports