Travel Expenses and Events: An Underestimated HR Issue

The Netherlands uses the Work-Related Expenses Scheme (WKR) as a system for reimbursing employees’ expenses. Two methods apply to travel expenses for events.

Targeted travel expense exemption: Employers may reimburse business travel expenses up to €0.23 per kilometer (2025) tax-free. This also applies to travel to a business event. The trip from home to the event location—provided the employee normally commutes from home to the office—falls under this targeted exemption in most cases. Public transportation tickets are also exempt if you reimburse the actual costs.

WKR Discretionary Allowance: Allowances that do not qualify for a specific exemption can be funded from the WKR discretionary allowance. This allowance amounts to 1.7% of the total payroll up to €400,000 and 1.18% on the amount exceeding that threshold. Exceeding the discretionary allowance results in a final levy of 80% for the employer.

Please note: the event day itself—including catering, entertainment, and venue rental—is already covered by the WKR as a staff activity. Be sure to include travel expenses in this calculation if you know whether you still have sufficient discretionary allowance.

In practice, three situations are most common at business events.

Personal vehicle: You reimburse €0.23 per kilometer (2025 rate). Ask employees to track their mileage (from home or the office, depending on your policy) and submit a reimbursement claim. Make sure to explain how this works in the invitation so that people aren’t caught off guard later.

Public transportation: Reimburse actual public transportation costs. This can be done through a public transportation expense report or by providing tickets in advance. Some organizations arrange train tickets centrally for all participants—this simplifies the administrative process and ensures fairness.

Carpooling: Popular for events outside the Randstad. One driver receives the full mileage allowance. Passengers receive no additional compensation—they do not claim travel expenses. Make this clear in advance to avoid disputes.

Taxis and car-sharing: Reimburse actual costs via expense reports. For events where alcohol is served, we recommend considering a group taxi arrangement or shuttle service—both for safety reasons and to set a positive example for your employees.

Travel expenses aren’t just an HR issue. They’re also a hospitality issue. The easier you make it for people to attend, the higher the turnout. And the clearer you are about reimbursement, the fewer barriers people will face.

For large events, consider the following: Organize a shuttle service from the nearest train station. This makes it easier for people to attend, is more environmentally friendly than having many people drive individually, and creates a collective arrival time that helps set the mood.

Be sure to clearly state the travel expense details in the invitation. A sentence like “Travel expenses are reimbursed at a rate of €0.23 per kilometer” helps lower the barrier to registration. People want to know what to expect before they sign up.

For multi-day events or events held in remote locations, an overnight allowance may also be required. This is subject to the same WKR rules as travel expenses. Discuss this early in the planning process to ensure the budget is accurate.

Want to learn more about how the attendee experience starts with the invitation? Read our article on invitations for business events →

It helps to have a clear travel expense policy for events. It doesn’t have to be a lengthy document. Two or three lines are enough: who reimburses what, how to submit a claim, and when you’ll receive reimbursement.

Include this policy in the invitation or in the confirmation email sent after registration. This ensures that expectations are clear before the event. Avoid any confusion on the day of the event.

Consult your payroll department or HR advisor well in advance. They know the status of your WKR allowance for this year and whether there is still room for additional reimbursements. Especially for large events with hundreds of participants, the total travel expense reimbursement can add up quickly and use up your available WKR allowance.

And last but not least: evaluate the event afterward. Were the expense reports submitted on time? Were there any ambiguities? Use that information to refine the policy for next time. A well-managed travel expense process is a quiet success: no one talks about it, but everyone is happy.

At Live Impact, we work with you to design the complete attendee experience—and travel expenses and transportation are an integral part of that. We provide advice on shuttle services, group transportation, and the logistical approach that best suits your event and venue.

We ensure everything fits together: what is the total cost, does it fit within the budget, and is it communicated clearly to the participants? Poor communication about travel expenses can give a great event a bad start. We want to avoid that.

We would be happy to discuss the tax and HR aspects of the travel expense policy with your HR department or payroll team. While we are not tax advisors, we understand the key issues and can help you bring the right people to the table.

Read our article on event logistics → for a broader overview of the practical aspects of event planning.

The travel expense policy for business events isn’t rocket science. It’s a combination of tax rules, practical decisions, and clear communication. If you take care of it early on, you’ll avoid stress later.

Want to organize an event where everything—including the logistics and the travel experience for attendees—is handled perfectly? Contact Live Impact. We’ll take care of it. From concept to confetti.

Seriously Fun.