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ARTICLE · 28 AUGUST 2026

Nieuw beleidsbesluit toepassing internationaal belastingrecht

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Het nieuwe Nederlandse beleidsbesluit over internationaal belastingrecht verduidelijkt wanneer thuiswerken voor een buitenlandse werkgever kan leiden tot een fiscaal vestigingspunt. De 50%-regel bepaalt of een thuiswerkplek als vaste inrichting wordt aangemerkt, met belangrijke gevolgen voor de winstbelastingplicht van werkgevers. Deze uitleg geldt voor alle belastingverdragen gebaseerd op het OESO-modelverdrag.

NetherlandsTax
Linda van de Reep
Linda van de Reep
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Onlangs is het nieuwe beleidsbesluit toepassing internationaal belastingrecht in de winstsfeer gepubliceerd. Een document van 25 pagina’s over de Nederlandse toepassing van bepalingen uit belastingverdragen, en de Nederlands belastingwetgeving. Eén van de onderwerpen in dit besluit richt zich op het thuiswerken en de vaste inrichting. 

Werknemers die vanuit huis werken voor een buitenlandse werkgever kunnen onbedoeld een fiscaal vestigingspunt (vaste inrichting) van de werkgever creëren in het land waar zij wonen. Het beleidsbesluit gaat hier nader op in, en volg hierbij de mede naar aanleiding van de aanpassing van het OESO-modelverdrag van 19 november 2025. 

In het OESO modelverdrag en het bijbehorende commentaar is verduidelijkt wanneer een thuiswerkplek kan gelden als vaste inrichting van de buitenlandse werkgever. Als hoofdregel geldt: 

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