1. From 2018, you will be able to reimburse your employees for sports and health expenses. Up to now, you almost couldn’t do this unless it was prescribed by a doctor, and even then it had to be a work-related situation. The government’s aim is a healthier and more active population, and in this context, health-promoting activities for employees can also be subsidised, to the tune of EUR 100 per employee per quarter, if the employer has made this available to all employees.

Suitable for this consumption:

1) the participation fee for a public sports event;

2) expenditure directly linked to the regular use of the place of exercise or sport;

3) the employer’s expenditure on the maintenance of existing sports facilities;

4) expenses for the services of a rehabilitation doctor, physiotherapist, occupational therapist, clinical speech therapist or clinical psychologist registered in the national register of health professionals or holding a corresponding professional certificate;

5) premiums for health insurance contracts

A special declaration must be submitted to the Tax and Customs Board by 1 February of the following year.