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.

Extra territorial and other expenses Articles
Reimbursement of residence permit for family
Viewed 7248 times since Thu, Jun 20, 2013
Question:Dear sir/ madamI 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... Read More
Can an exceptional free reimbursement be given for double accommodation costs while maximum use is already being made of the 30% ruling?
Viewed 7939 times since Fri, Nov 4, 2011
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 for extraterritorial... Read More
Double housing costs: can I claim a deduction or reimbursement of these costs?
Viewed 4730 times since Thu, Jan 22, 2015
Question:I am about to move to the Netherlands and I will apply for the 30% ruling. At the moment I pay 500 eur/month for an apartment in Italy (50% of the total cost since I share the apartment with my girlfriend) . The lease contract is assigned ... Read More
Travel expenses under the 30% ruling - family visit
Viewed 3103 times since Thu, Jul 18, 2013
Question:Hi, I have the 30% ruling. I come from Latin America as well as my wife and daughter. I will like to travel back home every year to visit family. Can this be tax deducted?Answer:Family visit is treated as an extra territorial expense. If the... Read More
30% ruling and moving allowance
Viewed 4556 times since Thu, Apr 4, 2013
Question:I‘m working in NL from 5 years and I have 30% granted. Now the company where I‘m working wants to apply new rules for people with 30% granted: if you move closer to the office by your own initiative or by company request you are... Read More
Commuting expenses and 30% ruling
Viewed 7697 times since Thu, Jun 20, 2013
Question:   I am currently on a contract in the Netherlands and I have just applied for the 30% ruling. I am a UK resident leaving in London.   Can I : - claim my commuting expenses to/from the office on workdays; - claim my commuting expenses to... Read More
Will the costs of a driving licence be returned to me when I have the 30% ruling?
Viewed 7534 times since Fri, Feb 22, 2013
Question:My Spanish driving license is expiring in 3 months. If I exchange it here in Nederland, and I have to pay for it, will this cost be returned when I get the 30% ruling, or must I have this rule BEFORE exchanging my driving license?Answer:The... Read More
Which costs can be considered to be extra territorial costs?
Viewed 7495 times since Fri, Nov 4, 2011
The State Secretary of Finance has announced in February 2004 which costs can be reimbursed tax free as extra territorial costs and which costs will be treated as normal labour costs. If the 30% ruling is granted and included in the payroll... Read More