Hi - working with a global organisation. Possible personal tax implications for employees in The Netherlands where the employer has provided DSE equipment to allow them to work from home while the office was closed due to Covid and future working from home as part of the "new normal" ways of working. Seen as a personal benefit to the employee as they can use the equipment for their own personal use and retain it if they leave the company - any others experienced this globally ?

What does Dutch employment law say about internet use during office hours (on office based equipment)? Most UK employers permit "reasonable" private use at break times and the employees are not taxed for this "benefit".

It may be the arrangement the employer has made regarding the equipment and in particular the comment they retain it if the leave the company is the factor. In essence the company has financed personal equipment for the employee albeit on the understanding they use it for work purposes rather than permitting the employee to use company equipment at home which must be returned when they are no longer an employee.

In line with these "new" normals do they also tax a suitable chair & desk or are these permissible expenses for home based workers as they are in the UK (along with energy costs as a flat rate unreceipted).

Does the employee have to personally insure this equipment away from their employers premises?