Tax consequences of home office/work from home:
Belgium, Germany and the Netherlands have reached an agreement on the issue of taxation of home office days. Taxation of these days in the country of employment remains possible (for a limited period), so it can remain unchanged.
The agreements between the Netherlands, Germany and Belgium can be found on the Belastingdienst [tax office] website here>> and the Federal Finance Service here>> and here>>. On the German side, the Bundesfinanzministerium [Federal Ministry of Finance] provides
In addition, the Belgian FPS Finance has published a list of FAQs on cross-border work and the coronavirus. It includes information on the topics of home office, posting and civil servant regulations.
Current state of affairs on the validity of the agreements:
- Update 12 December 2021: The arrangements between the Netherlands and Germany, the Netherlands and Belgium and Germany and Belgium have been extended until 1 April 2022.
- Update 1 December 2021: The Dutch government will contact Belgium and Germany to extend the agreement beyond 1 January 2022. As soon as the agreements are final, they will be published here.
- Update 23 September 2021: The arrangements between the Netherlands and Belgium and the Netherlands and Germany have been extended until 1 January 2022.
- Update 15 June 2021: The arrangements between the Netherlands and Belgium and the Netherlands and Germany have been extended until 1 October 2021.
The regulations on social security in cross-border situations during the Corona pandemic stipulate that there should be no change in social security during this period, even if the place of work has now been temporarily moved to the home office.
In the Netherlands and Belgium, this measure is tacitly extended every month until the end of June 2022. In Germany, this measure is applicable at least until the end of June 2022.
The ITEM Institute in Maastricht brings clarity to the current situation by comparing the current regulations in the region of Germany – Belgium – Netherlands: Download table>>
Information from the EU on cross-border workers can be found here>>