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Can an exceptional free reimbursement be given for double accommodation costs while maximum use is already being made of the 30% ruling?


No, as stated in the Explanation Memo on the Revision Decree of 20 December 2000

"the costs of double accommodation have a predominantly extraterritorial character and for this reason are entered under the most specific entry forĀ extraterritorial costs. The costs concerned therefore fall within the 30% rule of evidence.

This does not necessarily mean that such reimbursement is taxed. Should it be demonstrated that the total extraterritorial costs exceed 30% so that no use need to be made of the rule of evidence, the actual costs of double accommodation can be reimbursed (without a limitation to two years)."

So it is not possible to reimburse the double housing costs tax free if the 30% ruling is used. But if the total extraterritorial costs are more than the tax free amount based on the 30% ruling the employer can also reimburse the real costs tax free instead of using the 30% ruling. But for this the real costs must be proven so it will lead to more paperwork (and higher costs) for the employer. Not every employer is willing to do this. An employer is not obliged to cooperate.

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