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Written by:
Nico Koppel

16-01-2021

Extension of frontier workers regimen

The Junior Finance Minister has recently confirmed that the German authorities have agreed with their Dutch counterparts to extend the frontier workers regimen in view of the ongoing SARS-CoV-2 crisis. The upshot of this for the frontier workers in question is that days spent working from home (i.e. in the Netherlands) will for now continue to count as days having been worked in the country of work (i.e. in Germany) while the temporary tax exemption in the Netherlands in respect of particular German social security benefits has likewise been prolonged, all of this (for the time being) until the 31st of March of this year.

Dutch version: Verlenging afspraken grensarbeiders

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