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.

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.

Attached Files
There are no attachments for this article.
There are no comments for this article. Be the first to post a comment.
Security Code Security Code
Related Articles RSS Feed
Commuting expenses and 30% ruling
Viewed 7562 times since Thu, Jun 20, 2013
Which costs can be considered to be extra territorial costs?
Viewed 7357 times since Fri, Nov 4, 2011
Double housing costs: can I claim a deduction or reimbursement of these costs?
Viewed 4638 times since Thu, Jan 22, 2015
Travel expenses under the 30% ruling - family visit
Viewed 3037 times since Thu, Jul 18, 2013
Reimbursement of residence permit for family
Viewed 7172 times since Thu, Jun 20, 2013
30% ruling and moving allowance
Viewed 4480 times since Thu, Apr 4, 2013
Will the costs of a driving licence be returned to me when I have the 30% ruling?
Viewed 7475 times since Fri, Feb 22, 2013