As a result of the decreasing restrictions related to COVID-19, governments have extended the special measures for cross-border workers for the last time.
The temporary agreements with Belgium and Germany have been extended to 30 June 2022. Based on these agreements, a resident of a country, who normally works in the other country, but has to work from home as a result of COVID-19 measures, may for tax purposes classify these home working days as days worked in the country where he would have worked under normal circumstances.
As of 1 July 2022 these agreements are terminated.
