In November 2022, the NOS reported that many of the Ukrainians who have fled to the Netherlands are in work. The Tax and Customs Administration takes the view that employers may not apply the specific exemption for extraterritorial costs (whether or not via the 30% scheme) to these employees.<\/p>\n\n\n\n
The Tax and Customs Administration has announced this on the Tax Service Providers\u2019 Forum<\/a>. According to the Tax and Customs Administration, the exemption applies to people who come to the Netherlands to work. A refugee comes to the Netherlands for other reasons. We wonder whether the situation of an employee who has fled from Ukraine is not, after all, sufficiently comparable to that of an expat from another country, such that the Tax and Customs Administration\u2019s position will be rejected by the tax court.<\/p>\n\n\n\n Extraterritorial expenses are the costs incurred by an employee as a result of working abroad. These costs may be provided to or reimbursed by the employer to the employee, exempt from payroll tax. In this regard, there is a choice between reimbursing or providing the actual costs (which the employee must, of course, properly substantiate) or the 30% scheme.<\/p>\n\n\n\n Examples of extraterritorial costs include (among others):<\/p>\n\n\n\n <\/p>\n\n\n\n Extraterritorial costs do not include (among other things):<\/p>\n\n\n\n The advantage of the 30% scheme is that the employer and employee do not need to provide evidence of the actual extraterritorial costs. A maximum of 30% of the salary may be reimbursed to the incoming employee as a targeted exemption. For the conditions of the 30% scheme, please refer to our factsheet<\/a>. PLEASE NOTE: In principle, an application for the 30% scheme must be submitted to the Tax and Customs Administration in advance.<\/p>\n\n\n\n The costs of an international school (or an international section of a mainstream school) for an expat\u2019s children may be reimbursed to the employee by the employer, exempt from payroll tax, outside the scope of the 30% scheme.<\/p>","protected":false},"excerpt":{"rendered":" De NOS meldde in november 2022 dat velen van de Oekra\u00efners die naar Nederland zijn gevlucht aan het werk zijn. De Belastingdienst is van mening dat werkgevers voor deze werknemers niet de gerichte vrijstelling voor extraterritoriale kosten (al of niet via de 30%-regeling) mogen toepassen. De Belastingdienst meldt dit op het Forum Fiscaal Dienstverleners. Volgens […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1318","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1318","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1318"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1318\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Extraterritorial costs<\/h2>\n\n\n\n
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30% control<\/h2>\n\n\n\n