Ex-patriate regulation

The regulation is meant for ex-patriates; employees who resided for a period of at least 5 years in a foreign country prior to their employment. The regulation offers advantages such as exempt salary components and fringe benefits. Most important advantage is that a net salary does not have to be grossed up.

The regulation applies for a maximum of 5 years, with the possibility of an extension up to 10 years.

At the termination of employment the employer must give notice to the tax inspector within one month.