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A query was raised regarding whether the reimbursement of transport and meal costs for participating in a clinical trial qualifies for the tax-exempt per diem scheme. The Directorate General for Taxes (DGT) ruled that this is not applicable due to the absence of an employment relationship, although other conditions may apply to ensure it is not classified as income.
This ruling clarifies that participants in clinical trials cannot claim tax exemptions for expenses under the per diem regime if they are not employees, potentially increasing the tax burden on such reimbursements if they are treated as employment income.
The tax team reviews your specific situation.
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