This agreement extends the transitional arrangement from December 22, 2022 (see our article from December 24, 2022) until December 31, 2025. This extension has the following consequences:
- The employers and employees concerned will be able to agree teleworking for up to 40% of their working hours in 2025.
- Employers are not obliged to certify the percentage of teleworking of their employees in 2025 as part of the automatic exchange of salary data.
- However, there is an obligation to provide the tax authorities with a certificate from the employer stating the percentage of teleworking hours or the number of teleworking days.
The supplementary agreement of June 27, 2023 to the bilateral double taxation agreement, which contains permanent rules for the taxation of cross-border teleworking, has not yet entered into force. Provided the supplementary agreement enters into force before the end of 2025, the automatic exchange of information will apply for the first time to data from 2026, in which case the first exchange of information will take place in 2027.
Further information is available here.
