Expert Group opinion on free parking

This Expert Group opinion concerns an employer who wanted to allow his employees to have free parking during their holidays at a car park operated by the employer (normally €16 per day). The question was whether this benefit could be regarded as parking at the workplace and therefore fall under the zero valuation for workplace facilities. The Expert Group states that this is not so: free parking during holidays is taxable salary in the form of a benefit in kind because it does not contribute to the work process and gives a substantial private benefit. The value should be set at €16 per day.

However, employers can derive confidence from the Payroll Tax Handbook which states that parking facilities in the vicinity of the workplace may be valued at zero if the employer can be held liable. This Handbook makes no distinction concerning the time of use, but this will be changed in 2026. Until then a transition period will apply for employers acting on the basis of the 2025 Handbook prior to the publication of the Expert Group opinion. 

You can read the full text of the Expert Group opinion here (in Dutch).