The Netherlands and Germany signed a protocol amending their 2012 tax treaty on 14 April 2025.
This announcement was made by The Central Government of Netherlands on the same day.
The protocol introduces a provision for cross-border workers, allowing them to work from home in their country of residence for up to 34 days per year without becoming taxable there.
This amendment aims to provide more flexibility for individuals who live in one country and work in the other, without altering their tax obligations due to limited home working days.
The new protocol is the third amendment to the treaty. It will enter into force once both countries have completed their respective ratification procedures and exchanged the instruments of ratification.
According to the Dutch government, additional discussions will be held to address tax arrangements for cross-border workers who exceed the 34-day home working threshold.
