Leiden Expat Center

 

Travel expenses are extraterritorial

12 April 2010

Today the Supreme Court rendered judgement on the travelling expenses of employees commuting between England and the Netherlands. Since the necessity of these travels is related to the employment in the Netherlands, the expenses are qualified as so-called extraterritorial expenses and therefor already covered by the applicable 30% . The expenses payments received from the employer are not exempted from tax. (Source: Expatise.nl)