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End of COVID-19 support measures in the Netherlands

From 1 October this year, after about one and a half years, most of the COVID-19 support measures in the Netherlands will be discontinued. This includes the NOW-arrangement (Temporary Emergency Bridging Measure for Sustained Employment), the tax deferral scheme and the TVL-arrangement (Reimbursement of Fixed Costs). As the restrictive measures have largely been lifted, the economy is booming again and unemployment is low, the government believes that continuing the support measures would hamper economic recovery. The economic figures are encouraging: the Centraal Planbureau (Bureau for Economic Policy Analysis) expects the Dutch economy to grow 3.8% in 2021 and 3.2% in 2022.

Travel allowance and taxation of cross-border workers

The untaxed travel allowance that was temporarily relaxed can be continued, for now until 1 January 2022. This means that the employer can still provide untaxed reimbursement of fixed travel expenses until 1 January 2022, provided this reimbursement was granted by the employer before 13 March 2020.

In addition, the Netherlands, Belgium, and Germany are discussing the possibility of continuing the agreements on the taxation of cross-border workers until 1 January 2022. It was previously agreed that working days that would normally be taxed in the country of employment may now also continue to be taxed there. The fact that you are not allowed to travel to your country of employment and that you therefore work in your country of residence is irrelevant. The decisive factor is if this is due to Covid-19. In short, the salary split may continue unaltered as before Covid-19. Unaltered as well is that you should keep a calendar registering which days you have worked or had planned to work in which country, as you were already requested to do before Covid-19.

Back to normal

Employers who continue to face financial difficulties after 1 October 2022 can, under certain conditions, again fall back on WTV (short-time working), which was temporarily “replaced” by the NOW-arrangement.

Source: Nieuwsbericht Rijksoverheid van 30-08-2021 (only Dutch version available)

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