Knowledge Base


Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.


How can a wage be determined or changed so that an extraterritorial reimbursement is enjoyed along with the wage?

These matters should be agreed under employment law. This can be done, for example, by including the following text in the employment contract.

  1. If, and in so far as the employee, pursuant to Article 9 of the 1965 Wage Tax Implementation Decree can receive a free reimbursement of extraterritorial costs, the wage agreed with the employee for present employment shall be reduced in accordance with employment law such that 100/70 of the wage thus agreed for present employment is equal to the wage originally agreed from present employment.
  2. If, and in so far as section 1. is applied, the employee shall receive from the employer a reimbursement for extraterritorial costs, equal to 30/70 of the wage from present employment thus agreed.
  3. The employee is aware of the fact that an adjustment of the wage agreed in accordance with section 1. can, in view of the rules, have consequences for all compensation and payments related to the wage, such as pension and social security payments.
Attached Files
There are no attachments for this article.
Comments
There are no comments for this article. Be the first to post a comment.
Name
Email
Security Code Security Code
Related Articles RSS Feed
Is there a period of minimum stay in the Netherlands to avail the 30% ruling?
Viewed 18357 times since Thu, Jan 10, 2013
Can I apply for the 30% ruling if I have a foreign employer?
Viewed 2817 times since Wed, Mar 21, 2012
30% ruling - More than 3 months unemployed and now a job offer
Viewed 1072 times since Mon, Aug 3, 2015
30% tax calculator - gross to net calculation Dutch salary
Viewed 206772 times since Fri, Feb 21, 2014
What are the consequences for the unemployment benefit and company pension if I have the 30% ruling?
Viewed 2976 times since Thu, Apr 11, 2013
End of the first five years of the 30% ruling
Viewed 2505 times since Thu, Feb 7, 2013
Can I still apply for the 30% ruling?
Viewed 1796 times since Tue, Sep 3, 2013
30% ruling then self-employed then employed again
Viewed 666 times since Thu, Oct 15, 2015
How long will the 30% ruling application take? When will I receive a reply?
Viewed 4700 times since Thu, Oct 24, 2013
Temporary contract and 30% ruling
Viewed 3468 times since Thu, Dec 8, 2011
MENU