As a non-Dutch employer withholding wage tax for employees in the Netherlands, the work-related expenses scheme applies to you. What does this scheme entail?
Employees coming to work in the Netherlands from abroad sometimes incur additional expenses. As an employer, you are allowed to provide a tax-free reimbursement for extraterritorial.
Under the work-related expenses scheme in the Netherlands, employers can provide tax-free reimbursements. A salary split with another country affects this scheme.