One step more modern – Germany is changing cross-border commuter regulations in the double taxation agreement with Austria

On August 21, 2023, Austria and Germany signed an amendment protocol to the double taxation agreement (DTA). The change log mainly contains adjustments with regard to the cross-border commuter regulation and the associated use of home office opportunities. The aim of the change protocol is to adapt the DTA to the new and “modern” challenges of the working world.

In our article from June 14, 2023 you will find everything you need to know about the legal status of the cross-border commuter regulation before the change protocol.

Go to article: The cross-border workers regulation in the double taxation treaty (DTT) Germany Austria

The change protocol is intended to allow taxpayers to meet the requirements for cross-border commuter status as soon as they work in the border zone and have their main residence there. The daily return trip across the border is no longer necessary. The border zone is currently still 30 km.

In view of the cross-border commuter regulation, days in the home office are no longer counted as harmful days of “non-return”. In addition, the cross-border commuter regulation was also extended to employees in the public sector.

The new cross-border commuter regulation will apply from January 1, 2024.

It remains to be seen which other double taxation agreements with neighboring countries will be changed in this regard. In addition to Austria, Switzerland has also signed an amendment protocol that will come into force on January 1st, 2025.

Hannes Hellfeuer | TLI Steuerberater