Belgium and Germany – cross-border workers in salaried employment

Nov 16, 2021

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.

You do not have to opt for this different treatment. You can also continue to treat the home working days as days where work was actually done. You can make this choice when completing your IB/PVV declaration, by maintaining the desired distribution, without having to explicitly indicate your choice.

Anyone who works as a frontier worker and who, as a result of corona measures, is required or recommended, carries out his work at home (i.e. in the country of residence), will in any case not have to deal with a change in the applicable social security legislation until 1 January 2022.

These temporary agreements were initially agreed to run until April 30, 2021 but now have been extended to December 31, 2021.