Supreme Court Rules on Healthy Lunches for Employees 🍽️
The Dutch Supreme Court has recently made a ruling that has garnered significant attention on social media, particularly regarding employer-provided healthy lunches.
What Happened?
Last Friday, the Dutch Supreme Court issued a decision that sparked considerable discussion across (social) media. The case centered around an employer who prioritized employee health and therefore provided free healthy lunches.
The Tax Question
The central question was whether these lunches could be offered tax-free under the work-related costs scheme (werkkostenregeling). Specifically, it was debated whether the lunches fell under the specific exemption for occupational health and safety provisions.
The Supreme Court's Verdict
The Supreme Court ruled in favor of the employer: since the provision of lunches was an integral part of the employer's occupational health and safety policy, it indeed qualified for the occupational health exemption. As a result, the meal costs did not need to be included in the employer's free space allowance.
Changes from 2022 Onwards
As of January 1, 2022, the law has been amended. Now, only provisions that are mandatory under the Occupational Health and Safety Act can qualify for the occupational health exemption. This means that non-mandatory provisions, such as healthy lunches, no longer fall under the exemption.
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