Not quite surprising: Measure for NOW is SV wage. The 30% facility is a targeted exemption.
The extra-territorial allowance is an end-use tax component referred to in Article 31. These final tax components do not belong to the salary within the meaning of the Wfsv and therefore do not belong to the sv-salary. This means that these costs are rightly not included in the calculation of the allowance under the NOW1.0.
There is deliberately no hardness clause included in the NOW1.0. This means that the defendant cannot and must not deviate from the rule that the purpose of determining the wage bill determines the sv-wage.
There is no unjustified discrimination against extraterritorial workers.