Source: Orbitax – The Netherlands Government
On 27 October 2020, the Netherlands published an agreement with Germany in the Official Gazette that provides for the extension of the agreement signed on 6 April 2020 concerning the taxation of cross-border workers during the COVID-19 pandemic until at least 31 December 2020. The agreement on the taxation of cross-border workers is made under the 2012 Germany-Netherlands tax treaty and provides that in cases where a cross-border worker is required to work from home due to COVID-19, the days spent working from home will be treated as working days in the Contracting State in which the worker would normally be working, if not for COVID-19. The competent authorities of the two countries will continue to monitor the pandemic situation and will consult each other for a further extension if needed.
