Is my company outing or incentive tax deductible?

Professional, business or fun event

Only events of a purely professional or business nature fall outside the WKR. In concrete terms, this means that if you hold a conference or meeting at an external location, it will fall outside the WKR.

If you organize a company outing, incentive or other fun event and the amount spent falls outside the free allowance*, you can expect an additional levy of 80%.

In the above lies an enormous opportunity to simultaneously work on content and team building within the company without getting unpleasant surprises afterwards.

* De vrije ruimte is 1,7% van de loonsom (tot €400.000,-) + 1,18% van de loonsom (boven de €400.000,-) deze percentages zijn vastgesteld voor het jaar 2022.

Ter illustratie:
Bedrijf X heeft een loonsom van €500.000,-.
Dan mag bedrijf X 1,7% van €400.000,- (€6.800,-) + 1,18% van de resterende €100.000,- (€1180,-) = €7.980- vrij besteden.

Calculation example old style winter sports trip

Company X is going on a winter holiday with 35 people and has a budget of €600,- p.p. For this they want travel, accommodation, ski pass and fun activities for non-skiers.

As soon as this €600 exceeds the free allowance of the WKR, an additional levy of 80% can be expected. This means that the winter sports trip actually costs €600 + €480 (80% of 600)= €1080.