Free Accommodation / Housing

/Free Accommodation / Housing

Free Accommodation / Housing

Free Accommodation / Housing  

Double Accommodation – If the employee keeps living in the country of origin, the expenses for a double accommodation, for example hotel costs, are extraterritorial costs.

First Accommodation – the compensation for accommodation that exceeds 18% of the salary of the employee, is part of the extraterritorial costs. The rest will be taxed as salary.

Furniture – A compensation for furniture will be taxed as salary. However, if this compensation is for the additional costs in The Netherlands for furniture compared to the prices in the country of origin of the employee than this compensation is part of the extraterritorial costs.

Go back to Extraterritorial Costs