This Mutual Agreement will be published in the Dutch Government Gazette (in Dutch: ‘Staatscourant’) and the German Federal Tax Gazette (in German: ‘Bundessteuerblatt’).
- 1.Number 2 of the Mutual Agreement addresses the application of paragraph 1 of Article 14 of the Convention in respect of days spent working at home solely due to the measures taken to combat the coronavirus (‘COVID-19’) pandemic by the German or Dutch Government or their local subdivisions. In the light of the purpose of this agreement, it is understood that the term ‘measures’ must be interpreted broadly. It also covers recommendations, guidelines and practices of employers related to the COVID-19 pandemic.
- 2.It is understood that number 3 of the Mutual Agreement contains an interpretation of the Convention. Therefore, the validity of number 3 is not dependent on the duration of the application of the Mutual Agreement. The unilateral measure referred to in number 4 of the Mutual Agreement already expired at the end of 2021 and therefore ceased to apply as from 1 January 2022.
