Employers must give their employees a tax-free iPad. The court in Amsterdam, namely appeal states that an iPad falls into the category of ‘communication’ and not in the category of ‘computers’. The Tax an employer must therefore repay 239,000 euros.
the end of 2012 still ruled the court in Haarlem that an iPad is a computer and therefore can not be provided to employees free of tax. That statement has now been destroyed.
Computer from the boss to be used only business
The employer had all its 664 permanent employees donated an iPad (worth 700 euros), including a mobile Internet card and a Vodafone subscription for a year. There were no agreements about the use and at discharge they could keep their iPad.
The employer complained in 2012 the tax authorities, because he felt that the cost of the iPads was erroneously considered by the Tax wages in kind, which tax must be paid. According to the employer, the device was a vehicle of communication, just like an iPhone or a BlackBerry. Communication load can be
computers have much stricter rules in order to donate them. Tax The computer must in fact be used, at least 90 percent of business there must be a long-term interest, and he has at least 450 euros. The Haarlem court thought that an iPad is a “computer” is.
“Tricky long texts typing on touchscreen
The Amsterdam court has now ruled that the iPad anyway a ‘communication’ is. The reason is that, according to the court is difficult to implement on an iPad, longer texts, because then the keyboard on the touch screen to use. Play limitations of a touchscreen hardly a role in mobile communication, SMS, e-mail or Internet visit. An iPad is not used according to the court as a ‘computer’, but as ‘communication’
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- communication
- ipad
- wages in kind
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