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