An offer comparison becomes useful when it shows what you can spend, what you must pay upfront, and what happens if the move does not work out. A single net-salary number cannot answer all three questions.
A worked offer comparison
The following fictional offers use euros and assumed payroll deductions. They are budgeting examples, not tax calculations for any country. Both jobs pay €120,000 a year, but the housing and relocation terms differ.
| Item | Offer A | Offer B |
|---|---|---|
| Guaranteed gross cash | €120,000 | €120,000 |
| Assumed tax and employee deductions | €36,000 | €42,000 |
| Cash after deductions | €84,000 | €78,000 |
| Annual housing and essential costs | €42,000 | €30,000 |
| Recurring cash remaining | €42,000 | €48,000 |
| Unreimbursed moving costs | €8,000 | €3,000 |
| First-year cash remaining | €34,000 | €45,000 |
Offer A produces more cash after payroll deductions, but Offer B leaves €11,000 more in the first year under these assumptions. This does not make B universally better: its promotion prospects, pension or family arrangements could be worse. It shows which facts deserve attention before accepting.
Separate reliable cash from possible cash
Put base salary in the recurring column. Put an unguaranteed bonus in a separate scenario, initially at zero. Spread a joining bonus over the period in which it can be clawed back, and keep enough cash to cover a repayment. Equity should have its own schedule for vesting, liquidity and tax rather than being counted like salary in your monthly rent budget.
Compare three moments
- Arrival: deposits, travel, temporary housing, duplicate rent and a possible delay before the first payslip.
- A normal year: stable payroll deductions and recurring household costs, without the moving allowance.
- The first ordinary-tax year: the year after a special regime expires or stops applying. Ask payroll for this estimate as well.
Make uncertainties visible
For each assumption, record the amount, who supplied it, whether it is written into the contract and what could change it. A recruiter’s rough net estimate is different from a payroll simulation with stated assumptions. Employer-paid school fees can be valuable without being cash you can redirect to other expenses.
Stress-test before choosing
Repeat the budget with no bonus, three months without work, a 10% increase in housing costs and loss of the tax concession. These are planning scenarios, not predictions. If one change makes the budget unaffordable, negotiate a cash buffer, a stronger relocation package or written protection against that risk.
Use the tax-regime finder to identify routes worth checking, then use a country-specific payroll estimate in this budget. Keep immigration permission, a partner’s right to work and school availability on a separate checklist.
Worked budgets are original illustrations by ExpatEngine. Authority links support the specific rules cited; the examples are not individual tax advice.