Employer

Other date of settlement for share options
Share option rights are taxed at the time that they are converted into shares. If the employee cannot sell the shares yet, the funds are not always available to pay the tax. With that in mind, it will be possible to settle this only when the shares are marketable. Then a part can be sold to pay the tax. Does the employee benefit from share option rights between the time of exercising the rights and the time of marketability? And are the share option rights still a component part of the employee compensation benefits during that period? Then that is also considered to be benefit pay.

Tip! The employee may choose between the two dates of settlement. Tying in with the time of exercising the rights is therefore still possible.

Introduction of tax-exempt homeworking allowance
Employers may provide their employees with a tax-free allowance for working-at-home of up to €2 per home-working day. It may also be a fixed compensation according to a structural working-at-home pattern. The employer can either provide the homeworking expenses allowance, or the commuting travel allowance per day.

Tip! Make good and timely arrangements with your staff about working-at-home and the corresponding compensation. In this respect, take into account that a specific exemption for working-at-home only applies as from 1 January 2022.

Simplifying R&D tax rebate
Application for an R&D tax rebate has been simplified. An entrepreneur can now submit a new application that starts the next calendar month, even if that month has already been included in a previous R&D statement. This makes it possible to respond quickly to new projects. Statements will now also cover all the remaining months of a calendar year. This simplifies completion of the notification, which the withholding agent must retrospectively submit every year. Now the withholding agent may also decide at its own discretion, which part of the allowed amount will be deducted in a period. This provides greater flexibility.