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- Title
Konsultationsvereinbarung zwischen der Bundesrepublik Deutschland und dem Königreich der Niederlande vom 6.4.2020 zur Besteuerung von Grenzpendlern im Homeoffice.
- Abstract
The article discusses the consultation agreement between Germany and the Netherlands concerning tax treatment of wages of cross-border employees between the two countries to avoid double taxation of income tax on them. Topics include tax assessment of employees in home office due to the outbreak of the Covid-19 pandemic; and interpretation of the agreement with regard to working days in the home office and days spent idle at home when receiving salary.
- Subjects
DOUBLE tax agreements; TELECOMMUTING -- Law &; legislation; HOME offices; TAXATION of foreign workers; WAGE taxation
- Publication
FinanzRundschau, 2020, Vol 102, Issue 10, p479
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2020-1021013