New rules on the taxation of cross-border commuters between Germany and the Netherlands came into force at the turn of the year 2025/2026. In future, those who work partly from home will have to keep a precise record of the days on which they work in their country of residence. Above a certain threshold, this can change the right to taxation – especially for those working in the public sector.
People who live in Germany but work in the Netherlands or vice versa are generally subject to the tax regulations of both countries. A bilateral agreement has been in place since 2012 to ensure that income is not taxed twice. This was amended in April 2025, see: https://grenzinfo.eu/en/the-netherlands-amends-its-tax-treaty-with-germany-for-cross-border-workers/.
After both national parliaments approved the protocol of amendment last autumn, the amendment entered into force on 31st December 2025. The most important change concerns the possibility of working in the country of residence, for example remotely from home – especially for employees in the public sector.
Practical consequences
It is up to the relevant tax authorities to assess how these new contract regulations are to be applied in practice. In principle, the exact taxation in each individual case depends on the respective income, the chosen working model and the tax conditions in Germany and the Netherlands. As soon as we have more detailed information on the application of the amended rules, the GrenzInfoPunktt will report on this in more detail.
If you already have questions about the effects of these changes in individual cases, we recommend that you contact the GWO(Grensoverschrijdend Werken en Ondernemen) team, in which the German and Dutch tax authorities jointly collaborate. You can reach the GWO team Monday to Friday from 9.00 a.m. to 4.00 p.m. on the following free telephone numbers:
- from the Netherlands: 0800 0241212
- from Germany: 0800 1011352
- from Belgium: 0800 90220
Legal texts: Tractatenblad 2025, 96, 8 december 2025 https://zoek.officielebekendmakingen.nl/trb-2025-96.html); see also Article VII (2) of the Protocol of Amendment, Federal Law Gazette 2025 II No. 270 of 23 October 2025, https://www.recht.bund.de/bgbl/2/2025/270/VO.