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According to a judgment of the Haarlem District Court (November 2012 and September 2015) the iPad is a computer and not a means of communication, what are the tax consequences?


Based on the transitional arrangement for reimbursements and benefits provided by the employer:

  1. Should a communication tool be used for business purposes for more than 10%
  2. Should a computer be used for more than 90% business

A computer (iPad) is therefore more of a taxable fee than a means of communication.

On the basis of the labor costs scheme (compulsory per 2015) there is no longer any difference between a communication tool and a computer. The legislator then speaks of: Devices that are used wholly or partly at the workplace.

For the iPad that is not used entirely or partly at the workplace and is not used sufficiently commercially, the value including VAT of the iPad is charged to the flat rate of 1.2%.

If an overcharge of 80% applies above 1.2%

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