If you start working in the Netherlands, you are possibly confronted with extra costs, so-called extraterritorial costs. Your employer may either grant you a free (untaxed) reimbursement for the extraterritorial costs that you incur, or provide you with 30% of your wage tax-free. In that case it is not necessary to prove that expenses have been incurred.


You are eligible for the 30% facility if you meet a number of conditions. You need permission from the Dutch tax authorities to apply for this allowance. To obtain this, you and your employer must submit an application. Please feel free to contact us if you need any assistance with applying for the 30% facility.