SAP Message 5D793 - Tax class & not allowed for those liable to reduced tax

Diagnosis
According to §39d(1) Income Tax Laws, only tax classes 1 and 6 arevalied for those liable to restricted tax.
An exception are the cross-border Dutch employees, who are coded with aspecial rule.
According to this rule (A.125(9) Income Tax Law 90), the tax classes 1,3, 4 and 6 are valid for the cross-border Dutch employees.