Previously, we informed you that special agreements have been made with Belgium and Germany regarding the tax treatment of homeworking days, due to the coronapandemic.

The agreements entail that homeworking days may be treated as days worked in the country where the employee would normally work, subject to the condition that these homeworking days are then taxed in the other country.

We can now report that the Netherlands has extended the agreements with both countries to 31 December 2021. We will of course keep you informed of further developments.