Home office, social security and taxes


Tax consequences of home office/work from home

Belgium, Germany and the Netherlands have concluded agreements on taxation in order to prevent an undesired change of tax liability in the case of corona-related work from home. The details and the period for which this exemption applies can be found on the following websites:

Belastingdienst:

Federal Public Service Finance:

Federal Ministry of Finance:

The Belgian temporary unemployment benefit is taxed in Belgium.

  • 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 have been extended until 1 January 2022.
  • Update 16 September 2021: The arrangements between 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.

Consequences for social security

Under the Corona measures, social security is determined on the basis of the situation before the pandemic. In the Netherlands and Belgium, this measure is tacitly extended every month for as long as necessary. In Germany, this measure is applicable at least until the end of June 2022.

Using easy-to-read tables, the ITEM Institute in Maastricht brings more clarity to the current situation and compares which regulations currently apply in the regions of Germany – Belgium – the Netherlands. Download table>>

A download of the EU concerning cross-border workers can be found here>>