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The undersigned:
1. Enrico Tofanari residing in Wilhelminastraat 14, 1054WH Amsterdam hereafter called: the
Employee
and
Option 1: Until the tax authorities have decided on the joint request of the Employer and
the Employee to consider 30% of a certain basis as a tax-free reimbursement for
Extraterritorial Expenses, the application of article 1 and article 2 as of the start date of the
employment shall be conditionally.
OR
Option 2: The tax-free reimbursement will be applied in the salary administration of the
Employee pending the decision of the tax authorities on the joint request. If the joint
request is denied by the tax authorities, any amount that is paid to the Employee as a tax-
free reimbursement for Extraterritorial Expenses with the applications of article 1 and article
2, shall retroactively be considered taxable employment income in as far as the Employee
has not actually incurred any Extraterritorial Expenses. The Employee hereby authorises
the Employer to withhold the wage taxes due from any future salary payments.
4. The Employee is aware of the fact that the adjustment in the agreed compensation made in
accordance with article 1 has an impact on all compensation and benefits (for example
pension and social insurance benefits) related to the employment income.
[location] [date]
[name/signature employer]
[location] [date]
[name/signature employee]
Appendix 5
Belastingdienst Limburg/
Kantoor Buitenland
Postbus 2865
6401 DJ HEERLEN
Dear Sir,
In connection with the above application, we wish to make clear our understanding of the term
“specific expertise” with particular reference to Mr. Tofanari Enrico
Mr. Tofanari was assigned to Booking.com BV in the Netherlands on 01/10/06 for the purpose of
……………………..............................................................................................................................
............................................. (We have not been able to find a suitable candidate on the Dutch
market place for this purpose.) / (Based on our experience, a suitable candidate is not readably
available on the Dutch market place.)
Mr./Mrs. has considerable experience in this field. He/she is currently working with
………………………. as a ……………………. (function).
We feel that Mr./Mrs. …………………….…… has specialized education and training which is
scarce or otherwise unavailable on the Dutch labor market with respect to the purpose
indicated above. We believe that the information included in this letter will establish that
Mr./Mrs. ……..………………. has the expertise, necessary to qualify for the 30% ruling.
Yours sincerely,