Since 11 March 2020, the Netherlands and Belgium have a temporary agreement on the taxation of cross-border workers in salaried employment.

Based on this agreement, a resident of a country, who normally works in the other country, but has to work at home as a result of Covid-19 measures, may for tax purposes consider these home working days as days worked in the country where he would have worked under normal circumstances.

The term of this agreement has been extended to 1 July 2021.