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Reimbursements Expatriates

Ogletree, Deakins, Nash, Smoak & Stewart,...

Netherlands Amends ‘30 Percent Ruling,’ Gradually Reducing Maximum Tax-Free Reimbursement of Extraterritorial Costs

In December 2023, the Dutch Senate amended a tax provision that allows eligible expatriate employees to receive a tax-free reimbursement of extraterritorial costs by tapering the benefit over a five-year period....more

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