October 2, 2014 – Under the old rules, you as an entrepreneur give an iPad to your employee if the employee the iPad for more than 10% business use. Amsterdam Court recently ruled that you should not consider an iPad as a computer (more than 90% business use), but as a means of communication.
In this case concerned an example in December 2010 an iPad to the provided employees. The BV filed a tax return income tax / national insurance contributions in an amount of € 323,687, but made or directly objected. In an earlier ruling, the Haarlem District Court had ruled that the communication function does not play a central role in an iPad. The iPad was not a result of communication but a computer. For a tax-free provision, the workers had to use the iPad for business more than 90%. That was not the case, so was the final levy of € 323,687, according to the court correctly.
The example appealed to Court of Amsterdam. The court indicated that an iPad has a communication (eg Skype) as characteristics of a computer (for example, the processing of texts). Both features However, an iPad is not just a keyboard, but uses a touchscreen. The display and input capabilities were too limited for long term use as a computer. When used as a communication tool these constraints played almost no role. The iPads were therefore provided according to the court, no computer, but a means of communication. Research showed that workers iPad enough business (over 10%) used. The example could provide iPads is not taxed to the employees and got the tax paid back
Amsterdam Court, September 25, 2014, ECLI (abridged). 3946
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