MUTUAL AGREEMENT BETWEEN THE COMPETENT AUTHORITIES OF GERMANY AND THE NETHERLANDS

The duration of the Mutual Agreement was extended until 31 March 2022 by the agreement between the Competent Authorities of Germany and the Netherlands of 17 December 2021. In this context, the Competent Authorities of Germany and the Netherlands agree that the Mutual Agreement shall remain applicable until 30 June 2022. Considering that the measures taken in response to the COVID-19 pandemic were largely repealed in both States this will be the last extension of the Agreement.

Considering that the measures taken in response to the COVID-19 pandemic were largely repealed in both States, the Competent Authorities of Germany and the Netherlands have agreed that the mutual agreement will not be extended after 30 June and thus terminate the Mutual Agreement as of 1 July 2022. The application of the Mutual Agreement is thus limited to the period from 11 March 2020 to 30 June 2022.

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.