On 1 July 2023, a new scheme will come into force that will allow many cross-border workers to continue working regularly in their home office without their social security moving to their country of residence. Participation by member states is voluntary, in other words EU member states decide for themselves whether to sign and implement the agreement. The Netherland have announced that they will sign the agreement. It can be assumed that the Belgium and Germany will participate as well.
Be aware that taxation and salary split rules are not affected by the framework agreement.
Minister van Gennip of the Dutch Ministry SZW (Sociale Zaken en Werkgelegenheid) has informed the Tweede Kamer by means of a letter that a text of the agreement has been submitted to the member states. The exact content of the agreement is not yet officially known.
Although the text of the agreement is not yet available, some details are already known. The rule is expected to be that a cross-border worker can apply to remain socially insured in the country of work if less than 50 per cent teleworking is carried out in the country of residence. However, it is important to wait for the text of the agreement. Only then can it be determined to which groups of persons the agreement applies and what conditions the work in their country of residence must meet.
As soon as we have more information, we will inform you on our website.