What will change from 1 January 2017 for businesses
in the logistics sector? What about environmental zones, for example, and which
tax benefits can businesses benefit from? The shippers’ organisation EVO has summarised the changes
a list.
Clean driving is rewarded
Electric driving will be incentivised by the government until 2020. The additional tax liability
for private use of an electric car is 4 per cent. No
no road tax or tax on passenger cars and motorcycles
. Conversely, more tax must be paid on older diesel cars
. The road tax for older diesel cars without a factory-fitted particulate filter
will increase by 15 per cent in 2019.
Low-income allowance
From this year onwards, it will become more attractive for employers to recruit and retain staff on
low income, according to EVO. From 1 January
2017, the so-called low-income benefit (liv) will come into force. To be able to
the ‘liv’, employers must
who earn between 100 per cent and 120 per cent of the statutory
minimum wage. This benefit can amount to up to 2,000 euros per employee
per year. The amount depends on the employee’s average hourly wage.
No distinction between permanent and flexible contracts in the event of illness
From next year, in the event of sickness or incapacity for work, it will no longer matter
whether an employee is on a permanent contract or a fixed-term contract.
This is because employers will then be responsible for all employees in the event of absence.
This is due to the merger of the WGA-vast and WGA-flex schemes. According to
EVO, companies will therefore need to consider how to manage risks effectively.
No exceptions to the minimum wage
From 1 January, stricter checks will be carried out on the payment of the
new minimum wage. From the age of 23, employers are obliged to pay an employee
1,551.60 euros per month. There are no exceptions to this rule. For example,
employers are also not permitted to deduct meal costs. Only amounts that are
may be deducted.
Charges for driving aptitude tests
Where the Central Driving Proficiency Certificate Office, following a report from the
police, the
costs are recovered from the driver themselves. If a driver is suspected
to be medically unfit or lacking in driving ability, the cost of an investigation
at least 384 euros.
Changes to the ADR Convention
In 2017,
new rules for the transport of dangerous goods by road. Greater
focus on the transport of new energy sources such as lithium-ion
batteries and hydrogen fuel cells. Empty, uncleaned or ungassed
cargo transport units must be marked and labelled by the consignor
. The new rules can be found in the updated version of the
ADR Convention.
VAT refunds to be simpler
From 2017, it will be
easier to claim a VAT refund when an invoice has not been paid, or has only
partially paid by the customer. Under the new VAT rules,
if an invoice remains unpaid one year after it becomes due, the
debt is deemed uncollectible. Consequently, no VAT needs to be paid on this amount
. The business owner can deduct the refund themselves from the
tax return. If the customer subsequently pays the invoice, either in full or in part,
the business must include the VAT in their next return.
Old delivery vans not welcome in Amsterdam
Amsterdam is set to
ban polluting delivery vans from the city. From 1 January 2017,
delivery vans manufactured before 2000 will no longer be permitted to drive within Amsterdam’s ring road. However, certain
business estates will still be accessible. From 1 April,
2017, old vehicles will no longer be issued with new parking permits.
Editorial LogistiekProfs
