Extraterritorial costs – ET

Extraterritorial costs (ET Kosten) are a form of tax relief in the Netherlands for temporary workers. It is worth finding out more about it – especially if you are planning to travel to the Netherlands for work purposes. We encourage you to apply for ET Kosten together with our foreign settlement office. You are welcome – Borsuk Podatki.

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    ET Kosten at a glance

    Extraterritorial costs (Extraterritoriale kosten) is a tax arrangement whereby employees who work abroad on a daily basis and take up temporary work in the Netherlands can receive a kind of bonus.

    ET Kosten means that 30% of the income earned in the Netherlands is untaxed.

    For whom is ET Kosten in the Netherlands?

    At this point, it is worth elaborating on what we wrote in the previous paragraph. A person who is not registered in the Netherlands is entitled to ET. Another condition is that the person must be permanently resident at least 150 km from the Dutch border.

    The ET relief only applies to employees who have lived more than 150 km from the Dutch border for more than 16 months in the 24 months preceding their first day of work. This automatically excludes residents of Belgium, Luxembourg and the western part of Germany (e.g. the area around Geldern, Weeze etc.) from the relief.

    What can be counted as extraterritorial costs in the Netherlands?

    Tax relief can also be used for: moving costs, and the costs of temporary storage of movable property in connection with the move. ET can also cover the costs of sollicitatie. These include: tuition fees for an international school.

    How do I benefit from the ET Kosten tax credit?

    In order to be eligible for the temporary worker tax credit, your employer must submit an application to the Belastingdienst.

    If you need help with document preparation and contacting the authorities, use the offer of our foreign settlement office. Borsuk Podatki is a team of experienced specialists who will help you prepare your declaration and take care of the correctness of your data.

    With our law firm you can also apply for tax return from the Netherlands and more – find out about our full offer and entrust all the formalities in the hands of professionals today – welcome!

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