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Reimbursement of residence permit for family


Question:

Dear sir/ madam

I am a non-EU working in the Netherlands and I have been granted the 30% ruling. Can my employer reimburse the extension of the residence permit of my family members as extra territorial costs or do I have the right to be reimbursed free of tax even if I have the 30% ruling?

Answer:

The costs of a residence permit are considered extra territorial costs and as such fall under the 30% ruling. This means that your employer can‘t pay you a tax free reimbursement of the cost of the residence permits on top of the tax free 30% allowance unless all the extra territorial costs together are more than the 30% allowance in a year.

See also Which costs can be considered to be extra territorial costs?

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