19 November 2021

Working from home will disadvantage cross-border workers unless rules are changed

Unless the EU rules and tax treaties are amended, some cross-border workers will soon have to pay tax in two countries: in their country of residence for hours spent working from home, and in the country in which they work for hours spent in the office. This may be financially disadvantageous and could affect their social-security status. Since COVID-19 has made working from home often no longer a choice, the Dutch, German and Belgian governments have exempted cross-border workers from the usual rules until the end of 2021. But no such arrangements have been made for 2022.

Today marks the release of the annual Cross-Border Impact Assessment of Maastricht University’s knowledge institute ITEM. The report will be presented during a conference in Middelburg, where Minister of State Piet Hein Donner will also discuss a forthcoming report on better cross-border cooperation.