Judge: iPad is not a computer and communication – Nieuws.nl

An employer has an iPad with mobile Internet data card provided to all its employees. In dispute is whether the iPad tax, ie, can be provided to the workers., Without deduction of income tax,

It is important under any provision of the Wage Tax Act 1964, the iPad can be. Rallied Is the iPad the term “telephone, Internet and similar means of communication,” the iPad can be provided as the business use of more than secondary importance (10%) tax is.

Is the iPad with a more a computer similar device, the iPad can be provided as the iPad completely or almost completely (90%) business is used alone. tax If the conditions for tax-free provision is not met payroll should be levied on the value of the iPad.

Photo: picture quote

The court ruled that under the communication in any event, telephony, SMS, e-mail and internet and whereas, by contrast writing long texts as communication is not to criticize. According to the court is an iPad imports of longer texts, through the on-screen (touchscreen) appearing keyboard, much less smoothly than with devices – such as desktop PCs and laptop computers – using a ‘classic’ keyboard with physical keys that do not cover any part of the screen.

The limitations of a touchscreen to play little or no role in mobile communication, SMS, e-mail or Internet visit. The touch screen – once showing the keyboard appears – and input capabilities of the iPad are at the discretion of the court so limited compared to desktop PCs and laptop computers that the iPad can not be considered

Photo: Robert Scoble, cc-by-2.0

Since the restrictions are hardly encountered in mobile communications, SMS, e-mail or Internet, there is a communication tool.

A iPad does so if communication be considered. To the employees of the employer for whom the business use of the iPad more than secondary importance is the iPad can also be provided. Free of income tax