When is a school an international school or a school with an international department?

School fees for the employee’s children can be reimbursed untaxed in addition to the 30% rule. No maximum amount of training expenses applies, so in principle all training expenses can be reimbursed tax-free. The only condition is that costs can only be reimbursed when teaching at an international school or a school with an international department.

In doing so, the following conditions must be met:

• Education is based on a foreign system.
• In principle, the school or department is only open or primarily intended for children of employees working in a country other than their country of origin.

School fees for an international school located outside the Netherlands can also be reimbursed tax-free.