The new tax treaty Netherlands-Germany allocates the right to tax employment income of seafarers and pilots to their state of residence. This will be changed.
The right to tax will be allocated to the state where the place of effective management of the enterprise is situated that exploits the ship or aircraft.

The new allocation is expected to become effective as of January 1, 2017. For 2016 the old treaty can be applied, which includes a similar rule.