International school fees and the 30% ruling
If the 30% ruling is granted the employer may reimburse the international school fees tax free to the employee on top of the 30% allowance.
The employer may reimburse these expenses but is not required to do so. Such decision depends on the total package of employee benefits which the employer offers. International school fees can be quite high, so a reimbursement can lead to high additional expenses for the employer.
There is no maximum to the tax free reimbursement of international school fees under the 30% ruling.
Can the international school fees be deducted in the income tax return?
The tax benefit is only available in the wage tax. So it can only be claimed in the relation between employer and employee. If the employer is not willing to reimburse the fees, the employee can’t claim a deduction for the school fees in the personal income tax return.
What is an international school?
There is a question of an international school or an international department of a noninternational school if the following conditions are met:
- The education is based on a foreign system.
- The school or department is in principle only available to children of employees working in a country other than the country of origin.