Who wouldn’t want this? White mountain peaks, a clear blue sky, crisp snow under your feet and the sun on your face. Your skis in one hand, an Aperol in the other. Showing off on the slopes with the whole team, then collectively collapsing on the terrace before everyone pulls themselves together for the après-ski. Now that’s what we call team building.
Let’s be honest: this sounds a lot more appealing than mostly seeing each other on Zoom calls and during rushed lunches. But can this picture-perfect trip go on the business, or is that just a step too far for the Tax Authority (Belastingdienst)?
The short answer: yes, this can count as a team outing.
The honest answer: from a tax point of view, it’s no gift.
However good winter sports are for team spirit, the Tax Authority mainly sees skiing as relaxation. And relaxation is rarely a business necessity. Call it team building, a cultural experience or a strategic reset: if the main activity is skiing, long lunches on the slopes and après-ski, then in the eyes of the taxman it is simply a staff trip.
A trip like that is usually treated as a benefit in kind. That means the costs are not automatically deductible, but have to be placed under the work-related costs scheme (werkkostenregeling, WKR). As long as you stay within the free allowance, there’s nothing to worry about. Go over it, and an additional tax assessment follows. And that feels a lot less festive than a round of Jägerbombs after a long day on the slopes.
Does this mean a ski trip with the team is a no-go by definition? Certainly not, but it does call for realism. Anyone who thinks a ski pass suddenly becomes a business expense because a team meeting is scheduled in the ski lift is in for a rude awakening. Ski passes, ski hire and après-ski remain what they are: fun, bonding and … private.
Want to strengthen the business character? Then you need to approach it differently. Think of a substantive programme: training sessions, workshops, away days or strategy sessions that are genuinely planned, not squeezed in somewhere between two runs. The more concrete the agenda and the clearer the purpose, the stronger your case. But even then, a large part of the costs turns out to be recreational.
The smartest approach? See the ski trip above all as an investment in your team. Something that motivates, brings people together and often achieves more than months of meetings. Use the WKR where needed and make sure your bookkeeping is as smooth as the piste on the first lift up in the morning.