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.

Travel calendar 2013: claim a tax exemption for foreign workdays

- If you are not living in the Netherlands or 
- if you have the US nationality/US greencard plus the 30% ruling is granted to you

then your salary which you receive in the Netherlands is normally only taxed in the Netherlands for the days you are actually working in the Netherlands. For foreign workdays an exemption can be claimed in the Dutch tax return (according to the applicable tax treaty). 

Expatax can determine whether you qualify for an exemption of foreign workdays, how the exemption needs to be calculated and claim a deduction for you in your Dutch tax return. We can also prepare a US tax return

For 2013 we use the travel calendar which you can find below this article. Travel calendars for previous years can be found here

Be aware that the tax authorities can require additional proof that you actually worked outside the Netherlands. This can for example be a confirmation from your employer that the travel calendar is correct, plane tickets, hotel tickets, a statement in your employment contract that you may also have to work outside the Netherlands, confirmation from the foreign entity of your employer where you worked etc. 

Attached Files (1)
Comments (1)
Comment by Elizabeth on Sat, Mar 26th, 2016 at 9:42 AM
Hi, I have the 30% ruling and am a US citizen. I work about 20% of time outside the NL in the US or other countries. I would like to file as a partial-non resident and exclude my foreign workdays so that these are taxed in the US, but I am unsure how to do this via the belastingdienst online tool. Every time my husband (Dutch speaker) calls the tax office in Heerleen they either refer to the 183 day rule or say I do have to include income from foreign workdays in box 1, neither of which I believe is correct for my situation as I did have a tax advisor prepare my return a few years ago and they completely excluded my foreign workdays income. All my wages were from the same Dutch company so do I adjust the taxable wages down manually in box 1 based on pro-rating the foreign workdays (if I do this I can no€˜t seem to get my social premies to be calculated correctly, as those should be based on the full amount) OR include these in box 1 but then enter an exemption? If I must request an exemption I do not see how to do it properly in the belastingdienst program. Any advice you can provide on how to properly exclude the foreign workdays in this situation would be greatly appreciated.
Security Code Security Code
Related Articles RSS Feed
I spend 80% of my time outside the Netherlands for work. Can I get a refund in NL?
Viewed 2383 times since Thu, Nov 7, 2013
Dutch taxation on uk properties
Viewed 1967 times since Fri, Aug 30, 2013
Are certain assets exempted from taxation in Box 3?
Viewed 13720 times since Wed, Oct 24, 2012
What is the so called WOZ value of my house?
Viewed 29260 times since Sun, Nov 20, 2011
Tax return for non resident working as freelancer for a Dutch company, mostly outside NL
Viewed 4435 times since Thu, Nov 8, 2012
Tax rate and tax brackets in the Netherlands - how is tax calculated?
Viewed 13374 times since Tue, Feb 14, 2012
Last year I did not have a VAR which qualified my income towards my client. Do I still need to get one?
Viewed 4654 times since Tue, Feb 14, 2012
Protective assessment upon emigration
Viewed 7696 times since Fri, Feb 21, 2014
I am sending money back to my family. Will this incur tax?
Viewed 7305 times since Thu, Feb 2, 2012