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The (Dutch) ‘Nihil’ valuation Within The Work Expenses Scheme

The nihil valuation mainly relates to the workplace and at the moment this is still often the office of a company, but this may change in the future.

What is the nihil valuation?

This valuation means that the provision offered by the employer to his employee is valued at €0. Therefore, no tax has to be paid on this provision. This is possible if it is a provision for the employee that will mainly be used at the workplace. An example of this is coffee at the office, this is untaxed because it is consumed at the workplace.

What is the workplace?

For the time being, the workplace is the place where employees work and for which the employer is responsible. This means that the workplace is not the employee's home office, because the employer has no responsibility for this space. The home office is only officially considered a workplace by the tax authorities if it meets the following requirements:

  1. The space has its own entrance and sanitary space
  2. The person who works in this space has a rental agreement with the employer, this agreement must be real
  3. The person (your employee) actually works in this space

What is covered by the nihil valuation?

There is a large list of facilities that fall under this, the entire list can be read in the tax authorities manual on payroll taxes. The following provisions are the most popular at the moment:

  • Consumptions that are consumed at the workplace and are not part of a meal, take coffee or a piece of fruit.
  • Workplace gym
  • Public transport season ticket if it's used only for work

Given the position of many companies to move to the hybrid work model, the necessary measures have been taken in the field of labor law. This will make it easier for companies to continue working from home. Within the tax law, the free space has been increased, but again, several changes will be able to follow to support the hybrid work model.

This blog was created in cooperation with WKR-specialists. Do you have any questions regarding the above text, or would you like to know more? Please contact us via

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