Extraterritorial costs and the 30%-facility

Employees who come from another state to work in the Netherlands often receive an extra reimbursement for the extra costs incurred for their stay away from their country of origin, what are referred to as the extraterritorial costs. You can opt either for the reimbursement of the actual extraterritorial costs incurred by the employee or, subject to conditions, the application of the 30%-facility.

Annual choice: 30% facility or reimbursing actual costs

Are you eligible to apply the 30% facility? Starting from 1 January 2023, you must make a yearly choice between applying the 30% facility or reimbursing the actual extraterritorial costs. You make this choice in the first payroll period of the calendar year in which you reimburse extraterritorial costs. Your choice applies for the entire calendar year as long as the 30% facility is in effect in that year.

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