The Netherlands has published an agreement in the Official Gazette providing that the competent authorities of Belgium and the Netherlands will not extend their agreement concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic after 30 June 2022. As such, the agreement will terminate on 1 July 2022.

The agreement essentially provides that in cases where a cross-border worker is required to work from home due to COVID-19, the days spent working from home will be treated as working days in the Contracting State in which the worker would normally be working, if not for COVID-19.