What you receive

Instead of reimbursing actual extraterritorial costs, the employer may grant a fixed, tax-free allowance of up to 30% of the qualifying salary. Granting the full 30% is not mandatory; a lower percentage may be agreed. In addition, a salary cap applies above which the allowance does not apply, and since 2023 there has been an annual choice between applying the fixed 30% allowance or reimbursing actual extraterritorial costs.