Cross-border worker agreements extended until 31 March 2022

23 January 2022

Due to our unique location in Europe, a significant number of organisations and individuals in the Maastricht Region operate cross-border. This means they live in the Netherlands and work in one of our neighbouring countries, Belgium or Germany. During the Covid pandemic it was agreed that working from home may not result in a change to the EU Member State where social security contributions must be paid.

The tax deferral for cross-border workers and their employers has been extended to 31 January 2022. The Kabinet will decide in January whether yet further extension of the deferral is necessary.

The agreements that the Netherlands has with Belgium and Germany on the taxation of cross-border workers will be extended until 31 March 2022.

The business.gov.nl website provides information in English for entrepreneurs, businesses and freelancers in the Netherlands. They can provide more detailed information on the Belastingdienst’s Covid measures for (prospective) businesses and employers in the Netherlands.

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