The Remote Working Scheme in the 2025 Protocol to the Germany-Netherlands Income Tax Treaty (2012): Global Mobility Patterns Straining Foundational Concepts

This article delves into the “34-day threshold” that the Protocol of 14 April 2025 introduces into article 14(1a) of the Germany-Netherlands Income Tax Treaty (2012). The authors examine which other bilateral home working arrangements in place could serve as a source of inspiration for expanding this threshold. The issue of home office PEs has been addressed extensively in the literature and will not be dealt with. The focus of this contribution is on the cross-border worker as an “employee” under private law. Civil servants working from home (article 18) will not be discussed, as this issue warrants a separate contribution.