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NETHERLANDS: Fishing expedition Netherlands tax authorities employer reimbursements of golf club contribution

It has been reported in the Netherlands press that a regional Netherlands tax office might be undertaking a fishing expedition to find out whether employers are tax-free reimbursing their employees for contributions or membership fees they pay to their golf club. This action follows case law (of a Court of Appeal) in which the Court held that membership fee or contribution paid to the golf club by an employer constituted for its employees taxable wage (in that case the employer put pressure on the employee to become a member and there was a certain degree of business interest). The tax authorities have requested from golf clubs in the area lists of members, and are now apparently asking for possibly relevant information from employers of members of these golf clubs.
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Managing editor
Dr. Rijkele Betten

Consulting editor
Prof. Dr. Ian S. Blackshaw

Editorial board

Prof. Guglielmo Maisto
Maisto e Associati, Milano

Dr. Dick Molenaar
All Arts Tax Advisors, Rotterdam


Mr. Kevin Offer
Hardwick & Morris LLP, London

Mr. Mario Tenore
Maisto e Associati, Milano


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