COVID-19: the Netherlands and Germany reach agreement on “force majeure” tolerance for cross-border employment

COVID-19

15 April 2020

COVID-19: the Netherlands and Germany reach agreement on “force majeure” tolerance for cross-border employment

The Netherlands and Germany came to the agreement that the coronavirus (‘COVID-19’) pandemic is a “situation of force majeure” and that the measures taken in response to the pandemic can lead to substantial uncertainty with respect to the tax position of cross-border workers. In this context, both countries have reached a mutual agreement (effective as from 11