As you might have heard the so-called 30% Allowance is under fire in the Netherlands. As commissioned by the Dutch Ministry of Finance in this respect, SEO Amsterdam Economics is evaluating the facilities to reimburse extraterritorial costs incurred by employees that came from abroad. On March 26, 2024 SEO Amsterdam Economics released 2 questionnaires (1 for employers and 1 for employees) that will be used to evaluate, not only the Dutch 30% Allowance, but also the possibility to tax exempt reimburse extraterritorial costs that are actually incurred by an employee that has come from abroad. The questionnaires can be completed until at the latest Sunday April 14, 2024.
Background information
Employees who come from abroad to work in the Netherlands often (if they meet several discussions) receive compensation for costs incurred while living outside their country of origin, known as extraterritorial costs. Examples of such costs are travel costs, additional administrative costs, language training, and relatively higher expenses for rent, food and utilities in the Netherlands. SEO Amsterdam Economics is evaluating the tax facilities for these extraterritorial costs, such as the 30% Allowance and the extraterritorial costs ET scheme (‘known as the ETK-regeling’).
The survey for employers
According to SEO Amsterdam Economics this questionnaire is aimed at people within the organization, for example, responsible for (international) talent recruitment or HR policy. First, some questions are asked about your organization, followed by questions about the facilities. The questionnaire is available in the Dutch and the English language.
The questionnaire can be found here.
The survey for employees
According to SEO Amsterdam Economics this questionnaire is aimed at persons from abroad who live or have lived in the Netherlands. The questionnaire is available in the English language.
The questionnaire can be found here.
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