New frontier worker rule for Dutch/German frontier workers
- Fabiënne Hol - van Goethem
- Apr 17
- 1 min read

On 14 April 2025, the Netherlands and Germany announced an amendment to the tax treaty. This will now allow frontier workers to work from home up to 34 days a year without tax implications. In these cases, the full right of taxation remains with the country of the employer.
This change will reduce tax uncertainty and administrative burden for frontier workers who occasionally work from home, in both the private and public sectors. A homeworking day is counted if more than 30 minutes are worked from home on that day.
For structural homeworking (e.g. 1-2 days per week) this regulation does not yet provide a solution. For this reason, the Netherlands and Germany have also signed a memorandum of understanding to explore a further extension of the homeworking regulation.
The final date of entry into force is not yet known: the amendment will take effect after approval by the Dutch and German parliaments.
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