Since 11 March 2020, the Netherlands has a temporary agreement with Germany and Belgium on the taxation of cross-border workers in salaried employment.

Under the agreements, a resident of a country who normally works in the other country, but has to work from home as a result of Covid-19 measures, may for tax purposes classify these home working days as days worked in the country where he would have worked under normal circumstances.

The Dutch government has announced that the term of both agreements has been extended until 1 April 2021.