# Content of the Facility
URL:: https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/etraterritorial_costs_and_the_30percent-facility/content_of_the_facility/
Author:: belastingdienst.nl
## Highlights
> Pursuant to the 30%-facility you may untaxed reimburse specific employees, without furnishing additional proof, a maximum of 30% of the wages inclusive of the reimbursement (in the form of a specific exemption, see Allowances, benefits in kind and provisions) for the extraterritorial costs. Instead, you may also give no more than 30/70 of the wages excluding the reimbursement as untaxed reimbursement.
> Example 1 The wages inclusive of the reimbursement are € 60,000. The tax free reimbursement of the extraterritorial costs is a maximum of 30% x € 60,000 = € 18,000.
> Example 3 The wages exclusive of the reimbursement are € 40,000. The tax free reimbursement of the extraterritorial costs is a maximum of 30/70 x € 40,000 = € 17,143.
> Your administrative obligations for employees who make use of the 30%-facility are identical to those for your other employees. However, when you apply the 30%-facility you will need to take account of the reimbursements or provisions you have paid or provided alongside the 30%-facility as you are not permitted to reimburse or provide the actual extraterritorial costs incurred alongside the application of the 30%-facility.
---
Title: Content of the Facility
Author: belastingdienst.nl
Tags: readwise, articles
date: 2024-01-30
---
# Content of the Facility
URL:: https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/etraterritorial_costs_and_the_30percent-facility/content_of_the_facility/
Author:: belastingdienst.nl
## AI-Generated Summary
None
## Highlights
> Pursuant to the 30%-facility you may untaxed reimburse specific employees, without furnishing additional proof, a maximum of 30% of the wages inclusive of the reimbursement (in the form of a specific exemption, see Allowances, benefits in kind and provisions) for the extraterritorial costs. Instead, you may also give no more than 30/70 of the wages excluding the reimbursement as untaxed reimbursement.
> Example 1 The wages inclusive of the reimbursement are € 60,000. The tax free reimbursement of the extraterritorial costs is a maximum of 30% x € 60,000 = € 18,000.
> Example 3 The wages exclusive of the reimbursement are € 40,000. The tax free reimbursement of the extraterritorial costs is a maximum of 30/70 x € 40,000 = € 17,143.
> Your administrative obligations for employees who make use of the 30%-facility are identical to those for your other employees. However, when you apply the 30%-facility you will need to take account of the reimbursements or provisions you have paid or provided alongside the 30%-facility as you are not permitted to reimburse or provide the actual extraterritorial costs incurred alongside the application of the 30%-facility.