The question on how to apply article 15 of the OECD tax treaties during the current period of forced working at home is a big concern for employees with cross-border professional activities. The Netherlands and Germany have now entered into an agreement, that may offer an important relief to these individuals.
Interesting post by Saskia Hemmes-van der Kruk •: the Netherlands and Germany have reached a mutual agreement on the qualification of work days spent in the Home Country solely due to COVID-19. In short, the salary relating to those work days remains taxable in the Host Country. It is important that you, employer and employee, already keep track of those days. hashtag#crossborderhashtag#taxhashtag#globalmobility
We now wonder whether other countries (including Belgium) will soon follow this example.