Netherlands, Germany Extend COVID-19 Frontier Worker Tax Deal
by Ulrika Lomas, Tax-News.com, Brussels
02 November 2020
Germany and the Netherlands have agreed to extend the validity of an agreement clarifying the tax arrangements of frontier workers during the COVID-19 pandemic until December 31, 2020.
The agreement, signed on April 6, 2020, provides that employees working from home due to the COVID-19 crisis may remain taxable in the state in which they exercised their professional activity before the health crisis. It also provides a temporary exemption from certain German social security contributions.
The extended agreement was published in the Dutch Official Gazette on October 27, 2020.
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