New temporary agreements have been concluded between Belgium, Germany and the Netherlands as a result of the Covid-19 situation. These temporary agreements entail that cross-border workers in salaried employment who normally work in the other country than their country of residency, under these agreements may determine their” home working days” as “days worked in this other country where they would have worked under normal circumstances”. This is on the condition that these “home working days” will be taxed in that other country. These temporary agreements were initially agreed to run until April 30, 2021 but now have been extended to July 1, 2021.
