Working from home: not a self-evident matter for frontier workers

With the prevailing Coronavirus (COVID-19) it is recommended to work from home as much as possible. For frontier workers, however, working from home can be disadvantageous. This is because they then work in another country from one day to the next. International and European rules on the coordination of tax and social security rules in cross-border work may be affected by working from home. This creates a great deal of uncertainty for both employees and employers. Because working from home is becoming more and more self-evident for many professions, the Dutch undersecretary for Finance has just proposed a regulation for frontier workers. In this blog we explain what the situation is now regarding social security and taxation and whether the proposal of the Dutch regulation is sufficient.