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Employees who come to work in the Netherlands from abroad sometimes incur additional costs. You pay the employee a reimbursement for these costs and keep the invoices in your records as evidence.
In Dutch tax law, all employer payments or provisions to employees are wages, not all taxed. Proper use of the work-related costs scheme allows tax-free benefits.
National legislation stipulates that wage tax in the Netherlands is levied on withholding agents. You are liable for wage tax if one of the situations below applies.
Is your company located in an EU/EEA country or in Switzerland, and does it seconds or sends employees to the Netherlands? Then this Act imposes far-reaching obligations.
An international employment relationship can be subject to Dutch employment law. Will your employees be working in the Netherlands for a longer period of time? Read more.
Compensation paid to a member of corporate management is currently allocated to the country of establishment of the company under the existing tax treaty between the Netherlands and Belgium.