{"id":782,"date":"2025-05-30T09:32:00","date_gmt":"2025-05-30T07:32:00","guid":{"rendered":"https:\/\/www.watacc.nl\/loonheffing-over-teamuitje\/"},"modified":"2025-05-30T09:32:00","modified_gmt":"2025-05-30T07:32:00","slug":"loonheffing-over-teamuitje","status":"publish","type":"post","link":"https:\/\/www.watacc.nl\/en\/loonheffing-over-teamuitje\/","title":{"rendered":"Payroll tax on team outing?"},"content":{"rendered":"<p>Als het zakelijke karakter van een teamuitje overheerst, kunt u vrijstellingen voor reiskosten en maaltijden toepassen. Overheerst het consumptieve karakter, dan is de vergoeding voor reiskosten en maaltijden belast loon. Ook de activiteit zelf vormt dan belast loon. Bij de beoordeling van het karakter van het uitje is het totale programma doorslaggevend. Enkele voorbeelden.<\/p>\n<p><!--more--><\/p>\n<p><strong>Overwegend zakelijk teamuitje; bijvoorbeeld een studiedag<br \/><\/strong>De reiskosten, maaltijden en studiekosten zijn vrijgesteld. U hoeft alleen deze kosten aan te wijzen als eindheffingsloon.<\/p>\n<p><strong>Sociaal en maatschappelijk teamuitje; bijvoorbeeld bezoek aan zorgboerderij<br \/><\/strong>De reiskosten, maaltijden en studiekosten zijn vrijgesteld. U hoeft alleen deze kosten aan te wijzen als eindheffingsloon. Dit type uitje is dus gelijkgesteld aan een overwegend zakelijk teamuitje.<\/p>\n<p><strong>Overwegend consumptief teamuitje; bijvoorbeeld paintballen<br \/><\/strong>De reiskosten, maaltijden en kosten van de activiteit zijn belast loon. Vindt de maaltijd op de werkplek plaats? Neem dan het normbedrag van &euro; 3,95 per maaltijd. U kiest tussen eindheffingsloon binnen de werkkostenregeling of belast loon voor de werknemer. Eindheffingsloon komt ten laste van de vrije ruimte.<\/p>\n<p><strong>Tip: <\/strong>Als een activiteit deels consumptief is en deels zakelijk, kunt u deze splitsen en op elk deel bovenstaande regels toepassen. Denk aan een externe studiedag met daarna een groot feest.<\/p>","protected":false},"excerpt":{"rendered":"<p>When is a team outing untaxed?<\/p>","protected":false},"author":2,"featured_media":783,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[4],"tags":[],"class_list":["post-782","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actueel"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Loonheffing over teamuitje? - Waterland Accountants &amp; Adviseurs<\/title>\n<meta name=\"description\" content=\"Wanneer is een teamuitje onbelast?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.watacc.nl\/en\/loonheffing-over-teamuitje\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Loonheffing over teamuitje? 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