Since 1 January 2026, the Netherlands-Germany tax treaty has allowed up to 34 qualifying workdays outside the normal work country. Within that limit, taxing rights for the full salary remain allocated as before. Relevant work of 30 minutes can count as a day. Tax and social security follow separate rules.
Why this matters
The 34-day limit sets treaty tax rights. It does not approve a hybrid schedule or determine social-security coverage. For social security, residence-country work is substantial at 25% of working time or pay. A separate telework framework may allow up to 50%, subject to conditions and an SVB application. Payroll needs dates, locations and hours. The contract records the agreed pattern, not each day worked.
Example
A German resident works for a Dutch employer. The payroll file shows 20 home-working days in Germany. A second relevant job adds 15 qualifying days. That puts the employee at 35 days. A conference in Cologne or client work in Belgium may add more days. One employer may see only part of the year. Without a monthly calendar check, payroll may need a salary split or corrected wage records. The employee may also have tax questions.
XTROVERSO tips
- Give one person ownership. Assign one person to connect the work agreement, location calendar, payroll file and external adviser. Agree when that person must act as an employee approaches the limit.
- Keep one shared calendar. Record each employee’s work location every day. Check it against travel claims, client appointments, leave records and other business records.
- Count more than home-working days. Include relevant work lasting at least 30 minutes. Check conferences, client visits, short assignments and work in third countries.
- Ask about other relevant jobs. The 34-day limit applies per employee, not per employment. Agree how the employee reports qualifying days from another relevant job.
- Check tax and social security separately. Do not treat the 34-day tax limit as a social-security test. Review both positions monthly. Involve payroll or an adviser before records need correction.
We can help you keep clear work-location records for contracts, payroll and cross-border staff
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
