The Dutch Council of Ministers, on 8 May, 2024, granted approval to amending protocol to the 2012 income tax treaty with Germany.
This protocol aims to enhance the tax treatment of individuals working remotely across borders.
The treaty will come into force once it has been signed and ratified.
The 2012 income tax treaty ensures that individuals are not taxed twice, and prevents tax evasion.
Incomes are taxed in either Germany or the Netherlands. The core rule is that individuals have to pay tax on wages in the country of employment.
