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North Holland: A number of tax measures will change from next year.

The complete overview can be found in the publication main changes in taxes from 2022.

What the changes mean for people?

Also go to the ‘What does this mean for me’ tool of Money Wise.

Agreements about working from home –

Many employees and employers want to make agreements to continue working (partly) from home after the crisis.

That is why from 1 January 2022 it is possible to provide a tax-free allowance for working from home costs of 2 euros per day.

Employers and employees can make agreements about which days the employee works from home and which days at the office.

On the basis of this, the employer can give a fixed compensation.

Home ownership scheme adjusted
From 1 January 2022, the owner-occupied home scheme will be adjusted in 3 parts . The rate for deductible items will fall to 40% next year (from 43%). Higher incomes (above 69,398 euros) will therefore benefit less from deductible items such as the mortgage interest deduction, self-employed deduction and personal deductions.

Self-employed deduction is being phased out –

The self-employed deduction will be reduced from 6,670 euros to 6,310 euros.

The self-employed deduction will be gradually phased out in the coming years to 3,240 euros in 2036.

First corporate tax rate bracket is extended –

The first rate bracket of the corporate income tax will be extended from 245,000 euros to 395,000 euros.

The corporate tax rate for profits in the first rate bracket remains 15%.

The rate for profits that fall in the second rate bracket will be increased in 2022 from 25% to 25.8%.

Tightening up CO2 limits and bpo . rates –

Due to the expected technological development of passenger cars, the CO2 limits and rates in the bpm are being tightened.

The sale of emission-free cars (such as electric cars and hydrogen cars) will continue to be stimulated, which means that the discount on the addition will be maintained until 2025.

However, the ‘cap’ in the addition – the maximum value of the car to which the addition discount applies – will be lowered earlier than was agreed in the Climate Agreement.

In addition, a number of changes are being made to the bpm, in order to solve bottlenecks in the import of used motor vehicles.

Source: Belastingdienst.

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