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Appendix 2

ADDENDUM TO CONTRACT OF EMPLOYMENT

The undersigned:

1. Enrico Tofanari residing in Wilhelminastraat 14, 1054WH Amsterdam hereafter called: the
Employee

and

2. Booking.com BV located in weteringschans 28, 1017SG Amsterdam, hereafter called: the


Employer

Have agreed to an employment contract dated ……….. for an indefinite period

Agree to the following:

1. If and insofar as the Employee is entitled to receive a tax-free reimbursement for


Extraterritorial Expenses (based on Article 9 of the Implementation Regulation Withholding
Tax Law 1965), the employment income, as agreed upon between parties and as defined
in (and to be determined in compliance with) article 10 of the Dutch Wage Tax Act (Wet op
Loonbelasting 1964), will be legally reduced in such a manner that 100/70 of the thus to be
determined and agreed on employment income, is equal to the original employment
income.

2. Insofar as article 1 is applicable, the Employee will receive a reimbursement for


extraterritorial expenses equal to 30/70 of the thus to be determined and agreed
employment income.

3. (please select only one of the below options:)

Option 1: Until the tax authorities have decided on the joint request of the Employer and
the Employee to consider 30% of a certain basis as a tax-free reimbursement for
Extraterritorial Expenses, the application of article 1 and article 2 as of the start date of the
employment shall be conditionally.

OR

Option 2: The tax-free reimbursement will be applied in the salary administration of the
Employee pending the decision of the tax authorities on the joint request. If the joint
request is denied by the tax authorities, any amount that is paid to the Employee as a tax-
free reimbursement for Extraterritorial Expenses with the applications of article 1 and article
2, shall retroactively be considered taxable employment income in as far as the Employee
has not actually incurred any Extraterritorial Expenses. The Employee hereby authorises
the Employer to withhold the wage taxes due from any future salary payments.

4. The Employee is aware of the fact that the adjustment in the agreed compensation made in
accordance with article 1 has an impact on all compensation and benefits (for example
pension and social insurance benefits) related to the employment income.

[location] [date]

[name/signature employer]

[location] [date]

[name/signature employee]
Appendix 5

DRAFT - TO BE TYPED ON COMPANY’S LETTERHEAD

Belastingdienst Limburg/
Kantoor Buitenland
Postbus 2865
6401 DJ HEERLEN

Re: application 30% ruling for (Mr.)/(Mrs) ……………………….

Dear Sir,

In connection with the above application, we wish to make clear our understanding of the term
“specific expertise” with particular reference to Mr. Tofanari Enrico

Mr. Tofanari was assigned to Booking.com BV in the Netherlands on 01/10/06 for the purpose of
……………………..............................................................................................................................
............................................. (We have not been able to find a suitable candidate on the Dutch
market place for this purpose.) / (Based on our experience, a suitable candidate is not readably
available on the Dutch market place.)

Mr./Mrs. has considerable experience in this field. He/she is currently working with
………………………. as a ……………………. (function).

Mr./Mrs. ………………………..’s experience includes:

briefly describe: - education


- work experience with (and/or previous employers)
- special projects
- specialized know-how/experience)

We feel that Mr./Mrs. …………………….…… has specialized education and training which is
scarce or otherwise unavailable on the Dutch labor market with respect to the purpose
indicated above. We believe that the information included in this letter will establish that
Mr./Mrs. ……..………………. has the expertise, necessary to qualify for the 30% ruling.

Yours sincerely,

Signature from employer

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