It actually works out better than 30%, quote is just an accounting game. You pay taxes on 70%, the top 30% is a tax free allowance. With a top marginal rate of ~50% it’s a massive savings.
Politically I think they originally justified it as covering expenses for people living in a new country (without having to declare e.g. trips home), but practically it’s a tool to help employers attract internationals and make it cheaper to offer internationally competitive salaries for professionals.
Politically I think they originally justified it as covering expenses for people living in a new country (without having to declare e.g. trips home), but practically it’s a tool to help employers attract internationals and make it cheaper to offer internationally competitive salaries for professionals.