A fixed travel allowance that was in place before March 13th 2020 can now continue to be paid tax-free until July 1st 2021 regardless of the workplace of the employee. This regulation would end February 1st but has now been prolonged again since there is still no solution for a tax free work from home allowance following the current regulations. This means for example that new employees that started later than March 13th cannot be given a fixed tax-free travel allowance for the days worked from home. You can still reimburse the actual amount of kilometers travelled at a rate of €0,19 per km or when receiving a fixed travel allowance you need to make sure the work from home days will be taxed. It’s also possible to assign these costs for the work from home days to the free space. If your employees don’t work from home nothing changes and you can keep paying out the fixed tax-free allowance as well.