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)

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