Making sense of the wkr 2023 changes

If you were managing a business or handling payroll in the Netherlands, you probably noticed that the wkr 2023 rules gave everyone a bit more breathing room than usual. The Werkkostenregeling, or the Work-related Expenses Scheme for those of us who don't want to twist our tongues with Dutch legal terms, is basically the system that determines how much "tax-free" stuff an employer can give to their team. It's a bit of a balancing act between keeping employees happy and keeping the tax man satisfied. ...

May 4, 2026 · 6 min · Aman Arlyne