Remote working – Corona – Germany / The Netherlands – Taxation and Social Security frontier workers (general information)

The agreements on the application of the Tax Convention for frontier workers have been extended by Germany and the Netherlands until the end of the year.

For cross-border workers who work from home during the corona crisis as a result of the measures taken (homeworkers) or who are forced to stay at home (home-sitters), while still being paid, this may have consequences for the tax position.

The income may then no longer be taxed in the country of employment, but (partly) taxed in the country of residence. This can affect net income. The Netherlands has therefore made further agreements with Germany about the tax treatment of working days from home.

More information: Staatscourant. 2020 (Stcrt. 2020, 56447), 56447 (27 October 2020)

For Social Security situation: https://www.svb.nl/nl/bbz-bdz/covid19/thuiswerken

Questions?
If you have questions about specific situations, you can of course contact us.