Extraterritorial costs

Examples of extraterritorial costs are:

  • additional costs for maintenance because prices in the Netherlands are higher than those in the country you come from
    Examples of these extra expenses include meals, gas, water and electricity.
  • costs for a trip to the Netherlands to get acquainted with the country, possibly with your family, for example to look for a house or a school
  • costs to apply for or convert official personal documents, such as residency permits, visas and driver's licences
  • costs for medical tests and vaccinations for the stay in the Netherlands
  • double accommodation costs if you keep your residence in the country you come from
    For example, hotel costs.
  • (1st) accommodation costs: If you are given accommodation, only the (1st) accommodation costs exceeding 18% of the wage from current employment will be extraterritorial costs. The remaining costs will be wage. If you rent accommodation yourself, your employer may also apply the 18% calculation method to provide the excess tax-free. In general, accommodation costs for furniture may not be reimbursed or provided to you by your employer tax-free.
  • storage costs for that part of your household effects that you do not move to the Netherlands
  • travelling costs to the country where you come from, for example a family visit or a family reunion
  • additional costs for having the income tax return filled in if this is more expensive than having the return filled in by a comparable tax adviser in the country you come from
    A threshold of € 1,000 applies.
  • costs to follow a course to learn the Dutch language for you and the family members staying with you
  • additional (non-business) costs for telephone calls to the country you come from
  • the costs of applying for a social security exemption, such as an A1 or E101 statement

 

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