The Netherlands and Germany intend to amend their tax treaty. However, this planned amendment must still be approved by both the Dutch and German parliaments. It is expected to come into force in 2026. The aim is to allow cross-border workers to work from home for a maximum of 34 days per year without having to pay taxes on their salary in both countries. This will make it easier for people who live in one country and work in the other to work from home. Not all cross-border workers will be able to benefit from this rule. Therefore, both countries want to continue discussions to reach better agreements.

Home office: how does it work?

Under the new rules, cross-border workers may work from home for up to 34 days per year. Their full salary will continue to be taxed only in the country where their employer is located. This applies to employees in both the private and public sectors. A day counts as a home office day 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 Bundestag.

What if someone works from home more frequently?

The regulation does not yet provide a solution for cross-border workers who work from home more than 34 days a year – for example, people who work one or two days a week from home. That is why the Netherlands and Germany have agreed to continue their discussions. This has been laid down in a letter of intent.

More information

The full announcement is available on the website of the Dutch government. The German ministry has not yet published any information. Further details will be announced in due course. As soon as there is news, we will publish it on our website.