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Working from home for cross-border workers
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Under normal circumstances, employees who live in Belgium or Germany and spend some of their contracted hours working from home can be subject to the social security legislation and tax regulations of their country of residence. In March last year, the Dutch, Belgian and German governments agreed that working from home during the corona pandemic will not affect existing agreements. It was recently announced that the leniency measures have been extended for social security until 1 January 2022 and for taxes until at least 1 October 2021.
To map the consequences of hybrid working after the corona pandemic, this autumn UM will establish an Integrated Info Point for International Employees. Prior to this, meetings will be held in September/October with the cooperation of the Cross-Border Info Point and the Dutch tax authorities on cross-border hybrid working. More information will follow shortly.
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