6. International school fees
This series addresses the most relevant topics regarding the 30 percent ruling. In this post: What is the tax treatment of the reimbursement of international school fees?
In addition to the tax-free reimbursement of ET costs, the 30% ruling allows an employer to provide the employee with a tax-free reimbursement for the fees of an international primary and secondary school. Note that the school that the employee’s children will be attending must qualify as an international school (or an international department of a Dutch school) from a Dutch tax perspective.
An institute qualifies as an international school or an international department of a Dutch school, if the following two conditions are met:
- The institute is based on a foreign (non-Dutch) schooling system, and
- The institute is, in principle, only accessible to non-Dutch students / pupils (children of employees who are assigned to the Netherlands).
Qualifying international schools
We refer to the list of most important qualifying international schools.
- Amsterdam International Community School (AICS)
- British School of Amsterdam
- Europe School (elementary school, Amsterdam)
- Lycée Vincent Van Gogh (Amsterdam)
- International School of Amsterdam (Amstelveen)
- Japanese School of Amsterdam
- International School of Arnhem
- European School Bergen
- American School of The Hague (Wassenaar)
- British School in the Netherlands (BSN) (Voorschoten)
- German International School The Hague (DISDH)
- International School of The Hague
- Lycée Vincent Van Gogh (The Hague)
- International School Eindhoven
- International School Groningen
- International School Maastricht
- International School Eerde (Ommen)
- American International School of Rotterdam
- Rotterdam International Secondary School
- Japanese School of Rotterdam
- International School of Twente (Enschede)