New home office regulations for commuters between Germany and the Netherlands

New home office regulations for cross-border commuters between Germany and the Netherlands: They can now work from home for up to 34 days a year without any change to their tax treatment. The aim is to extend this to one or two days a week.

More flexible working environments require new regulations: The double taxation agreement between Germany and the Netherlands It was adjusted on January 1, 2026. This allows professionals who live in Germany and work in the Netherlands – or vice versa – to receive up to... 34 days per year (de minimis threshold) im Home Office work without changing their tax treatment.

"For many employees and their employers, this means greater clarity, less bureaucracy, and additional planning security in their cross-border work," according to the Ministry of Finance of North Rhine-Westphalia. Particularly in border regions such as Aachen, Heinsberg, Kleve, and the Viersen district, the previous regulations had led to considerable administrative burdens and uncertainty, as income often had to be divided between the two countries.

A similar regulation has been in place, among other places, since 2024 between Germany and LuxembourgHere too, up to 34 days working from home are harmless for cross-border commuters. 

North Rhine-Westphalia and the Netherlands now want to advocate for the regulation to be further expanded so that cross-border commuters In the future, I will regularly work from home one or two days a week. to be able to work without having to fear tax disadvantages.

NRW Finance Minister Dr. Marcus Optendrenk The minister said: "The fact that the new home office regulation is now in effect sends an important signal to people in the border region. It creates legal certainty and finally takes into account the reality of modern working arrangements. North Rhine-Westphalia has been working for years to ensure that cross-border commuters are not hampered by tax hurdles. This step shows that this effort has paid off."

Source: Ministry of Finance of the State of North Rhine-Westphalia

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