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7.1ÌýÌýÌýÌý The 30% facility

Employees who are temporarily posted abroad or posted to the Netherlands often receive an allowance for the additional costs of that stay outside the country of origin, the so-called extraterritorial costs. There is a generous tax exemption available for secondees to the Netherlands, who have special skills which are rarely available on the Dutch labour market.

In the Dutch tax legislation a specific exemption applies to this. For the reimbursement of these costs, an employer and employee can choose between reimbursing the actual extraterritorial costs or, provided that conditions are met, applying the 30%-ruling. Under the 30%-rule, employees can receive a tax-free allowance of 30% of their taxable income to compensate for extraterritorial costs. These are additional costs related to living or working outside their country of origin. For example:

1. Ìý

   •ÌýÌýÌýÌý travel costs to and from the country of origin;

2. Ìý

   •ÌýÌýÌýÌý the additional cost of living;

3. Ìý

   •ÌýÌýÌýÌý double housing costs;

4. Ìý

   •ÌýÌýÌýÌý the cost of applying for a residence permit;

5. Ìý

   •ÌýÌýÌýÌý the cost of changing official