Cross-border worker ‘working from home’ agreements end on 01 July 2022
17 May 2022On 1 July this year the extended agreements on cross-border working set up during the Covid pandemic will end. This means that the rules on social security and taxation in Belgium, the Netherlands and Germany will go back to normal.
Working from home and paying social security contributions
The social insurance position of employees who started working from home due to Covid restrictions, will not be affected until 30 June 2022. The employee will be covered by the social insurance of the same country as was the case before the pandemic. The employer doesn’t have to do anything.
The temporary rules that applied during the COVID restrictions will end at 1 July 2022. As of that date, the SVB will apply the European rules as usual. These rules determine the country where an employee is covered by social insurance.
For more information, have a look at the SVB website.
Working from home and paying tax
During the Covid pandemic The Netherlands made agreements with Germany and Belgium on the tax treatment of the days that employees work from home. These tax agreements were made at a time when many people were obliged to work from home.
It was agreed with Germany and Belgium that the days cross-border workers worked from home were to be treated as days worked under normal circumstances, on the condition that those days worked from home are taxed in the other country. (Unless the cross-border worker chose for the standard rules in the Tax Treaty.)
Agreements end on 1 July 2022
On 1 July 2022, the extended agreements with Belgium and Germany on cross-border working set up during the Covid pandemic will end. This means that the rules on social security and taxation in Belgium, the Netherlands and Germany will go back to normal: the tax rules that from before the Covid pandemic will apply.
For more information: see the tax office / belastingdienst website (dutch only)
