What are not extraterritorial costs?
The following costs will not be compensated on a tax-free basis because they are not extraterritorial costs:
- the secondment allowances, bonuses and comparable payments (foreign service premium, expat allowance, overseas allowance)
- the capital losses
- the purchase and sales costs of a home (reimbursement expenses purchase house, brokers fee)
- the compensation for higher tax rates in the country of employment (tax equalization)