Expense and Travel Expense Reimbursement in Utrecht
In Utrecht, employers can reimburse expenses and travel expenses tax-free within certain limits.
Travel Expense Reimbursement
For commuting (home-to-work traffic), an employer may reimburse up to €0.23 per kilometre tax-free in 2024.
Mandatory Reimbursement?
There is no statutory obligation for employers to reimburse travel expenses. This right may arise from an [employment contract or collective labour agreement](https://rechtshulpamsterdam.nl/encyclopedie/arbeidstijd-definitie).
Reimbursement for Public Transport
The costs for public transport (2nd class) can be fully reimbursed tax-free.
Home Office Reimbursement
From 2022, a tax-free home office reimbursement of €2.35 per day is possible (as of 2024).
Business Expenses
Costs incurred for business purposes, such as dinners with clients, parking fees or supplies, can be declared and reimbursed.
Statutory basis: Wage Tax Act on the [payroll tax](https://rechtshulpamsterdam.nl/encyclopedie/wml-loonstrook), [Work-Related Costs Scheme](https://rechtshulpamsterdam.nl/encyclopedie/werkkostenregeling-wkr)
Local Information Utrecht
Court: District Court Midden-Nederland, Vrouwe Justitiaplein 1, Utrecht
Legal Counter: Juridisch Loket Utrecht, Catharijnesingel 55
Frequently Asked Questions about Reimbursements
Is my employer obliged to reimburse travel expenses?
No, there is no statutory obligation. It depends on your contract or collective labour agreement. Without agreements, you can negotiate this with your employer. A reimbursement up to €0.23 per kilometre (2024) is tax-free.
What is the maximum tax-free travel expense reimbursement?
In 2024, your employer can reimburse up to €0.23 per kilometre tax-free for commuting. For public transport (2nd class), there are no limits for tax-free reimbursement.
Can I combine home office and travel expense reimbursement?
Yes, but not for the same day. The home office reimbursement (€2.35 per day in 2024) is for home working days, the travel expense reimbursement for travel days to the office.
How do I declare business expenses?
Business expenditures such as client dinners or parking costs are declared according to your employer's rules. Often, you must submit receipts via a system or form.
What if my employer does not pay travel expenses?
Discuss this informally first. If that does not work, send a written reminder. If there is a fixed agreement in the contract or collective labour agreement, you can seek legal assistance, for example via the cantonal court.