The Netherlands and Germany are going to amend their tax treaty. This means that cross-border workers will be allowed to work from home for a maximum of 34 days per year without having to pay taxes on their wages in both countries. This makes working from home easier for people who live in one country and work in another. Not all cross-border workers can make use of this arrangement. That is why both countries want to continue talks about better agreements.
Homeoffice: what’s the deal?
According to the new rules, cross-border workers may work from home for a maximum of 34 days per year. Their full wages will still only be taxed in the country where their employer is located. This applies to people who work for a company and for the government. A day counts as a day of working from home if someone works from home for more than 30 minutes. The new rules are not yet final. They must first be approved by the Council of State, the Dutch parliament and the German parliament.
What if someone works from home more often?
The regulation is not yet a solution for cross-border workers who work from home more than 34 days a year. For example, people who work from home one or two days a week. That is why the Netherlands and Germany have agreed to discuss this further. This has been written down in a letter of intent.
More information
The full message is on the website of the Dutch government. The German Ministry has not yet published any information. More details will be announced later. As soon as there is news, we will post it on our website.