The necessity criterion

The rules for supplying computers and other means of communication have changed as of the 1st of January 2015.The proposition has been included in the legislation Tax plan 2015 that has been submitted on Prinsjesdag (third Tuesday of September).

Before the 1st of January 2015 a distinction was made between computers and means of communication, like smartphones. This distinction applied for both the regulation freely-circulating goods and the distributions such as the labour cost scheme. In 2015 this exception has expired and for all facilities one regulation applies.

What are the new plans?

For computers, mobile means of communication and other such equipment, like for example, a mini laptop, the necessity criterion has been entered into force. This means that the employer can grant such a facility to an employee, if the employer finds this necessary in the context of the management of his/her company. If that criterion has been met, the remunerations and grants will not be classed as taxable wages.
Requirements of 90% and 10% business use have expired

With the new necessity criterion the private advantage will be abolished. If the employer finds the facility necessary in the context of the management of his company, then he does not have to take into account the private advantage of the employee. With this the requirements of 90% business use for computers and a minimal of 10% business use for means of communication has expired.

What is necessary?

Essential for the necessity criterion is that the laptop, or mobile phone is factually and actually used for the execution of the work activities. The facility will need to be necessary for the adequate fulfilment of the work activities. Currently no lists exist in which the limit of compensations and grants are mentioned that are always classifieds as necessary. Because, what is necessary for one enterprise is not always necessary for another enterprise.

Who determines what is necessary?

In first instance the employer will determine whether or not it is necessary to distribute a tablet, smartphone or such like. The employer will need to make clear that it is credible that he/she took the initiative for the facility and that the expenses are on his/her account. If the inspector of the tax authorities is in doubt, the inspector will need to prove that the facility has been given to the employee (primarily) with the intention to reward or favour the employee.

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