In April Germany and the Netherlands agreed on a consultation agreement within their bilateral tax treaty from 2012 that said days worked from a home office due to the coronavirus pandemic would count for tax purposes as occurring in the country where they would normally take place absent pandemic restrictions.
At the time, the countries agreed that the measure would last until April 30 but would be extended automatically on a monthly basis until one of the parties canceled it.
In the text published Thursday, the two countries agreed that due to the current state of the pandemic, their arrangement would go until at least the end of the year.
A second wave of the pandemic has forced countries across Europe to reimpose restrictions on movement similar to those put in place in the spring, including encouraging or requiring those who can to work from home.
The new document was signed by Germany on Oct. 22 and by the Netherlands on Oct. 20.
Germany reached a similar agreement with Luxembourg earlier this month.
--Editing by Vincent Sherry.
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