Cross-border working during COVID-19


Due to the travel restrictions caused by COVID-19 measures, frontier workers might have different working days than usual. The allocation of taxation right between Germany and the Netherlands can than change under the provision of the applicable tax treaty between Germany and the Netherlands. Employees also face the risk of losing specific tax reliefs granted by the state of work. A mutual agreement has been concluded between the Netherlands and Germany to aim to ensure that frontier workers will not suffer any tax disadvantages by working from home during COVID-19.


  • Payroll tax, income tax and social security consequences for frontier workers 
  • Mutual agreement between the Netherlands and Germany about the taxation of frontier workers
  • Social security impact for frontier workers 
  • Corporate tax consequences of frontier workers working from home (permanent establishment, residency)
  • Take-aways


Tuesday, 30 June 2020
10:00 – 11:00 a.m.


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