{"id":1596,"date":"2025-04-15T08:47:26","date_gmt":"2025-04-15T06:47:26","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/grenswerken-met-duitsland\/"},"modified":"2026-03-03T10:34:54","modified_gmt":"2026-03-03T09:34:54","slug":"border-works-with-germany","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/grenswerken-met-duitsland\/","title":{"rendered":"Border works with Germany"},"content":{"rendered":"<p class=\"wp-block-paragraph\">The Ministry of Finance <a href=\"https:\/\/www.rijksoverheid.nl\/ministeries\/ministerie-van-financien\/nieuws\/2025\/04\/14\/nederland-wijzigt-belastingverdrag-met-duitsland-voor-grenswerkers\" target=\"_blank\" rel=\"noreferrer noopener\">reports<\/a> that the tax treaty with Germany is amended with regard to cross-border projects.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Border operations<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This applies to employees who live in the Netherlands and work in Germany, or to people who live in Germany and work in the Netherlands. The tax treaty between the Netherlands and Germany assigns the right to levy tax to the country where the work is physically carried out. The wages of cross-border workers who work from home may be taxed partly in their country of residence and partly in their country of employment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">34 days<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The amendment to the tax treaty with Germany means that cross-border workers may work from home for up to 34 days a year without the portion of their salary attributable to this work being taxed in their country of residence. A day is considered a \u2018work-from-home day\u2019 if more than 30 minutes of work is carried out at home on that day.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is not yet clear when the new regulations will come into force. First, the Council of State must give its opinion on the proposal, and then Parliament must approve the amendment. The same process must be followed in Germany.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This amendment does not provide a solution for cross-border workers who regularly work from home for one or two days. The Netherlands and Germany have expressed their intention to continue discussions on a working-from-home scheme that would also resolve this situation. Taxation in both countries leads to uncertainty for employees regarding their net income and to additional administrative burdens. Both countries consider this undesirable.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Social security<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The treaty relates solely to the levying of taxes. For social security matters, a European Regulation must be consulted. Within that framework, the Netherlands and Germany have concluded a framework agreement on the issue of cross-border workers. We describe how this works in our article <a href=\"https:\/\/vwg.nl\/en\/nieuws\/report-cross-border-teleworking-by-1-july-2024\/\" target=\"_blank\" rel=\"noreferrer noopener\">Cross-border teleworking<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Het Ministerie van Financi\u00ebn meldt dat het belastingverdrag met Duitsland wordt aangepast op het punt van grenswerken. Grenswerken Het gaat om werknemers die in Nederland wonen en in Duitsland werken of om mensen die in Duitsland wonen en in Nederland werken. Het belastingverdrag tussen Nederland en Duitsland wijst het recht om belasting te heffen toe [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1596","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1596","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1596"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1596\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}