Taxes, allowances and mobility
Tax plan 2026 for employers
Clarification of (shared) bicycle scheme
The company bicycle has truly become a staple in the Dutch street scene. Still, the tax addition caused ambiguity in recent years, especially if the bicycle was used only occasionally or partly for commuting. The new scheme now puts an end to this: as long as the bicycle is not parked more than incidentally (maximum 10% of the time) at the employee's home address, no tax addition is due. This also applies to entrepreneurs who are subject to income tax. Moreover, it is now explicitly stipulated that regular and shared bicycles will be treated equally. That way, everyone knows where they stand.
Tip:
Clearly stipulate in the terms of employment or in agreements with employees that the bicycle provided should not be structurally stored at home. That way, you avoid surprises afterwards.
Note:
This measure is retroactive to 1 January 2020. So check past agreements as well.
At a glance
- Status: Recorded as an amendment, with retroactive effect
- Effective date: Retroactive to 1 January 2020
- What is changing: No tax addition if the bicycle is not parked at the employee’s home more than incidentally (max. 10 per cent); shared bicycles are covered by the same scheme.
- Impact for HR: Compliance checks on employment conditions, travel expenses policy and fleet regulations.
- Actions: Explicitly state that parking at home is not structural. Update staff handbook and communication.
- Risk in doing nothing: Incorrect addition and reassessments.
Pseudo-final tax for fossil lease cars (12%)
From 2027, a 12 per cent pseudo-final tax on the list price applies to fossil passenger cars you provide to employees. This includes hybrid cars. For older cars, the fair market value is used. Delivery vans and motorbikes are excluded. For existing cars, the transitional rule applies until 17 September 2030. This measure will require a reassessment of mobility policies and may incur noticeable costs.
In numerical terms, this amounts to the following for additional employer charges:
Tip:
Take stock of the fleet now and steer towards electrification and TCO in time.
Note:
Only applicable in case of a (fictitious) employer-employee relationship.
At a glance
- Status: Proposed; with transitional rule
- Effective date: 1 January 2027 (transitional rule until 17 September 2030)
- What is changing: 12per cent pseudo-final tax on list price for passenger cars up to 25 years; hybrid also falls under fossil.
- Impact for HR: Mobility policy recalibration, cost increase, electrification planning.
- Actions: Inventory fleet and TCO impact. Adjust electrification strategy and car scheme.
- Risk in doing nothing: Cost increase and reputation risk in case of late policy change.
Measures lucrative interest scheme
The lucrative interest scheme is being tightened up to better align with the box 3 regime. Benefits from an indirectly held lucrative interest through Box 2 are notionally increased, increasing the effective tax burden towards 36 per cent. In addition, there will be an anti-abuse measure: a loss from substantial interest that arises from the deemed interest on the acquisition price can no longer be used to neutralise taxation on lucrative benefits.
Tip:
Evaluate participation plans and discuss net effects with concerned employees and management.
Let op:
Timely restructuring can reduce unwanted effects.
In één oogopslag
- Status: Recorded as amendment
- Effective date: 2026 (as described)
- What is changing: Effective pressure towards 36 per cent; loss compensation through deemed interest restricted.
- Impact for HR: Active information duty from the organisation is desirable for participants.
- Actions: Simulate scenarios for box 2 participants. Update communication about participation.
- Risk in doing nothing: Disappointment and fiscal friction without recalibration.
Employee participation: startups and scaleups (stock options)
An announced scheme aims to make it easier and more beneficial for employees to share in the growth of startups and scaleups through stock options. The tax burden on the option gain falls by 35 per cent (effectively about 32.18 per cent at 49.5 per cent). In addition, the time of taxation shifts to the actual sale of the shares instead of the time of marketability. The measure is not in the 2026 Tax Plan. Elaboration is expected to follow Q1 2026, with intended application by 1 January 2027.
Tip:
Inventory existing participation plans and model net effects for employees.
Note:
Align HR, tax, legal and payroll in time to avoid surprises.
At a glance
- Status: Announced; detailed proposal expected first quarter of 2026; not in 2026 Tax Plan
- Effective date: Proposed 1 January 2027
- What is changing: Lower effective tax on options; taxation on sale rather than on marketability
- Impact for HR: Adjustment of remuneration policy and communication; payroll setup for new taxation moment
- Actions: Inventory files Make scenarios Update policy and employee communication
- Risk in doing nothing: Fiscally suboptimal outcomes and uncertainty among employees
Work-related costs scheme (WKR) 2026
The WKR does what it is supposed to do: provide untaxed reimbursement of labour costs where appropriate. At the same time, many employers experience complexity in designating allowances and applying the customary criterion. The recent review confirms this picture.
The gain is in clear choices and good record-keeping. With clear internal guidance, you utilise the free space efficiently without unnecessary administration.
Tip:
Create a brief WKR manual with common allowances and examples.
Note:
ETK changes for incoming employees are at Global Mobility; avoid duplication.
At a glance
- Status: Review published; limited concrete adjustments in 2026 Tax Plan
- Effective date: n/a
- What is changing: Scheme remains in force; focus on designation and customary criterion.
- Impact for HR: Tighten process agreements and controls.
- Actions: Make a WKR checklist. Record group scheme agreements.
- Risk in doing nothing: Unnecessary burden or missed opportunities due to lack of clarity.
See Appendix for full tables of income tax brackets and tax credits 2026 versus 2025.