People who still need to apply for the Dutch healthcare allowance (zorgtoeslag) for 2025 will now have more time to do so. The deadline for submitting a retroactive application has been extended from 1 September to 31 December of the following year.

The change gives applicants additional time to accurately estimate their income and claim the allowance they are entitled to. For the 2025 allowance year, applications can now be submitted until 31 December 2026.

More information about the healthcare allowance you an find on the website Belastingdienst Toeslagen.

Insured spouses in Familienversicherung will have to pay more in the future

Under the GKV-Beitragssatzstabilisierungsgesetz, a new contribution surcharge (Beitragszuschlag) for spouses and registered partners covered through the German Familienversicherung will be introduced from 1 january 2028.

In the future a surcharge of 2.5 percentage points will be levied on the member’s contributable income if a spouse or registered partner is insured free of charge through the statutory health insurance scheme (gesetzliche Krankenversicherung). Children covered through the Familienversicherung will continue to be insured free of charge.

With this reform, the legislator aims to stabilize the financing of the statutory health insurance system in the long term and generate additional revenue for the health insurance funds (Krankenkassen).

Who is affected by the new regulation?

The surcharge applies exclusively to spouses and registered partners covered through the Familienversicherung. It is irrelevant whether the insured partner performs minor employment or whether contributions are already being paid through am Minijob. The decisive factor is slolely the existence of a Familienversicherung.

As a general rule, the member must pay the surcharge themselves. No employer contribution is envisaged. Exceptions apply only to certain groups, such as apprecentices with low earnings and participants in voluntary service programmes.

Extensive exceptions provided

The legislator has introduced several exemptions to protect families, informal caregivers and particularly vulnerable persons.

No Beitragszuschlag will be charged for:

Calculation of the surcharge

The contribution surcharge is calculated for full calendar months only. Changes in personal circumstances during a month generally take effect from the following month. If the Familienversicherung begins or ends during a month, the surcharge will likewise only start in the following month or end at the close of the previous month.

Also relevant for cross-border workers

The new regulation may also be relevant for cross-border workers. In particular, it may affect individuals whose spouse or registered partner is currently covered under the German Familienversicherung. In such cases, a contribution surcharge (Beitragszuschlag) may become payable from 1 January 2028. Whether the surcharge will actually be charged depends on the individual’s circumstances and any applicable exemptions.

Conclusion

With the introduction of the contribution surcharge for spouses and registered partners covered through the Familienversicherung, the previously completely free family insurance scheme will come to an end for many insured persons from 2028 onwards.

Children will continue to be covered free of charge, while numerous social exemptions protect specific groups. Nevertheless, many households will have to prepare for additional contribution costs in the future.

More information

The German Federal Ministry of Health (Bundesministerium für Gesundheit – BMG) has published further information and a FAQ section on the GKV-Beitragssatzstabilisierungsgesetz on its website.

The Registration of Non-Residents (Registratie Niet-Ingezetenen, RNI) is intended for people who do not live in the Netherlands but who have or have had contact with the Dutch government. This includes, for example, people who work temporarily in the Netherlands, have previously worked there, study there, or receive a Dutch pension.

Why is registration in the RNI important? 

Registration in the RNI is important because it ensures that your personal details are recorded correctly. This enables Dutch government organisations, such as the Dutch Tax and Customs Administration (Belastingdienst) and the Social Insurance Bank (Sociale Verzekeringsbank, SVB), to contact you reliably and provide their services properly. When you first register as a non-resident in the RNI, you are also issued a Citizen Service Number (Burgerservicenummer, BSN). This number allows you to arrange various matters with the Dutch authorities, such as working, paying taxes or accessing certain government services. 

Keeping your RNI registration correct and up to date also helps prevent problems caused by incorrect or outdated information. This can help avoid delays in benefit payments, allowances or other administrative procedures.

How can I prevent delays? 

Registration problems often arise when a move to another address abroad is not automatically reported by your country of residence to the RNI in the Netherlands. As a result, mail from Dutch government organisations may no longer reach you, or you may no longer be able to log in to government websites using your DigiD.  

In short, keeping your RNI registration up to date makes it easier to arrange matters with the Dutch government, even if you do not live in the Netherlands. It is therefore advisable to keep your details up to date and report any changes in good time. 

What information about me is registered in the RNI and how can I keep it up to date? 

This depends on how you were registered in the RNI. For example, registration may have taken place automatically when you emigrated from the Netherlands, through a Dutch government organization, or through your own registration in the RNI.  

You can change some details yourself, while other details cannot be changed directly by you. Depending on the type of information, you may be able to make changes digitally via MyRNI, the online portal of the Dutch National Office for Identity Data (Rijksdienst voor Identiteitsgegevens). In other cases, you will need to visit an RNI desk (RNI-loket) in person.  There are 19 municipalities in the Netherlands with an RNI desk. You will generally need to make an appointment in advance for a visit.  Please note: Third-country nationals can only register in the RNI or have their details changed at the RNI desks in Breda and Venlo. 

Information about which details are registered in the RNI and whether and how they can be changed can be found on the Dutch government website: 

NederlandWereldwijd – RNI: https://www.nederlandwereldwijd.nl/rni 

The website also provides information on how you can check which personal details are currently registered in the RNI.  

 

 

As of 1 August 2026, several important changes to Belgian employment law will come into effect. Most notably, the notice period during the first six months of an employment contract will be shortened, and the statutory minimum wage will increase.

Shorter notice period during the first six months

For employment contracts that start on or after 1 August 2026, a notice period of only one week will apply during the first six months of employment. This applies both when the employer dismisses the employee and when the employee resigns. The same one-week notice period also applies in the case of a counter-notice.

Until now, the notice period increased after the first three months of employment. Employees with between three and six months of service could face notice periods of up to five weeks. Nothing changes for employment contracts that were already in force before 1 August 2026.

Minimum wage increase

The Guaranteed Average Minimum Monthly Income (GGMMI) will also increase on 1 August 2026. The GGMMI will rise to € 2,233.61 gross per month.

This amount represents the legal minimum that employees must receive under employment contracts lasting one month or longer. Compliance is not assessed solely on the basis of the monthly salary. Other remuneration elements, such as a year-end bonus or a thirteenth-month payment, are also taken into account when determining whether the minimum wage requirement has been met.

Different rules apply to employees who generally work for less than a calendar month.

What does this mean for cross-border workers?

For cross-border workers employed in Belgium, the shorter notice period may provide greater flexibility when starting a new job. In addition, employees earning the minimum wage will benefit from the increase in the GGMMI, which may have a positive impact on their gross income and social security rights.

The CAK has announced that, as of 1 November, the group of people eligible for health insurance through the CAK will be reduced. The final decision on this will be made at the end of September.

Current situation 

At present, people who live in an EU country and receive only an (early) pension or benefit from the Netherlands are eligible for health insurance through the CAK. The same applies to people who receive a (early) pension or benefits from several countries, including the Netherlands but not their country of residence, provided that the highest amount comes from the Netherlands.

What is changing? 

As soon as the amendment to Annex XI of Regulation 883/2004 comes into force – which, according to the CAK, will be on 1 November 2026 – the group of people eligible for health insurance through the CAK will be reduced. You will then no longer be entitled to health insurance via the CAK if you receive only an early retirement pension (early occupational pensions, the RVU scheme, etc.). 

You will only remain eligible if you are receiving a statutory benefit (WAO, WIA, Wajong) or a statutory pension (AOW, Anw).

Who is affected? 

The new rules apply only to people who:


What does this mean for existing CAK policyholders?

The change has no impact on existing insurance policies held through the CAK. So, if you are currently insured through the CAK whilst receiving an early retirement pension, nothing will change for you! 

Further information can be found on the CAK website:

Emigrating while on early retirement? Entitlement to CAK health insurance ceases | CAK 

On 1 July 2026, several statutory amounts will be adjusted in both the Netherlands and Germany. 

 

Minimum wage in the Netherlands 

The statutory minimum hourly wage for employees aged 21 and over will increase  to € 14.99. 

 

Child benefit in the Netherlands 

 The amount of Dutch child benefit (kinderbijslag) will be adjusted. The following amounts will apply from 1 July 2026: 

 Child from 0 to 5 years: € 298.40 

Child from 6 to 11 years: € 362.35 

Child from 12 to 17 years: € 426.29 

 

AOW (Dutch state pension) 

 The AOW benefits (basic state pension) will also be adjusted in line with price and wage developments. The following monthly amounts will apply from July 2026: 

 Single person: € 1,662.16 

Cohabiting/married persons: € 1,139.39 

 

German pension 

On 1 July 2026, German pensions will increase by 4.24%. This will increase the value of one earnings point from € 40.79 to € 42.52. 

The Belgian pension reform has been passed. The federal government has finalised its pension reform, and the new Pensions Act was passed by Parliament at the end of May 2026 and published in the Belgian Official Gazette. Through the Belgian pension reform, the government aims to encourage people to remain in the labour market for longer and to ensure the financial sustainability of the pension system. Most of the measures will come into force from 2027, but some provisions are already affecting future pension calculations.

For employees, the self-employed and civil servants, the stricter conditions for early retirement, the introduction of a pension penalty and a new pension bonus are of particular significance. Furthermore, certain periods during which no work was carried out will be taken into account less favourably when calculating pensions.

Stricter conditions for early retirement

It is still possible to retire early, but from 2027 stricter and more clearly defined conditions will apply. The statutory retirement age remains unchanged at 66 and will rise to 67 from 2030. Anyone wishing to retire early must meet stricter criteria relating to their working history.

A key aspect of the Belgian pension reform is the tightening of the so-called ‘day requirement’. From 2027, a calendar year will only count as a year of employment if it includes at least 156 days of work or equivalent. At present, 104 days are still sufficient. As a result of this change, some employees, self-employed people and civil servants may lose one or more years of service towards their entitlement to early retirement.

For employees working part-time, those with interrupted careers or those who have spent long periods out of work, this may mean that they will have to retire later than originally expected.

Early retirement from the age of 60 for those with a long working life

Alongside these stricter rules, there will also be a new, exceptional provision for people with a very long and effective working life. From 2027, it will be possible to retire as early as the age of 60, provided one can demonstrate at least 42 years of employment, during each of which at least 234 days of actual work were completed per year.

Under this scheme, the periods actually worked will be scrutinised much more strictly. Many equivalent periods, such as sick leave or carer’s leave, will not be taken into account here, or only to a limited extent. With this measure, the government aims above all to accommodate people who started working at a young age and have remained very active throughout their working lives.

Pension penalty for early retirement

One of the most hotly debated aspects of the Belgian pension reform is the introduction of a pension penalty. Anyone who retires early from 2027 onwards without having accumulated a sufficient effective period of employment during their working life risks a permanent reduction in their pension payments.

The pension penalty applies to people who, whilst meeting the age and career requirements for early retirement, cannot demonstrate that they have worked a sufficient number of days over the course of their working life. In such cases, the pension amount will be reduced for each year by which the person retires early. The younger a person is at the time of retirement and the shorter their actual working life, the more severe the financial consequences may be.

With this measure, the government aims to prevent people from leaving the labour market prematurely without having an sufficiently long effective working life. In particular, people who have received unemployment benefit, taken advantage of career transition schemes or other equivalent arrangements over a prolonged period may consequently have to expect a lower pension.

New pension bonus for working longer

At the same time as the pension penalty is introduced, a new pension bonus will also be introduced. This measure is intended to make continuing to work after reaching retirement age more financially attractive and is deliberately designed to counterbalance the pension penalty.

Employees and the self-employed who choose to defer their retirement and remain in employment after reaching the statutory retirement age can accrue additional pension entitlements. The accrual of the new pension bonus will begin in 2026 and will apply to pensions that come into effect from 2027 onwards.

This pension bonus is calculated on the basis of the actual hours worked after reaching the statutory retirement age. The longer a person continues to work and the more consistently they remain in employment, the greater the benefit in terms of their final pension amount. The government’s main aim is to encourage people to remain in the labour market for longer.

It is important to note that the new pension bonus replaces the previous bonus scheme. Entitlements already accrued under the old scheme will be retained. New bonus entitlements can only be accrued under the new rules.

In practice, this means that continuing to work for longer not only helps to avoid a pension penalty but can also lead to a permanently higher pension. For employees and the self-employed who are torn between leaving the labour market and continuing to work, the new pension bonus may therefore become a decisive factor.

Less favourable treatment of certain periods of inactivity

The Belgian pension reform also changes the way in which certain periods of inactivity are taken into account when calculating pensions. In particular, periods during which no actual work was carried out will be treated less favourably in future.

Specifically, this includes, amongst other things, periods of (involuntary) unemployment, unemployment with a company allowance (SWT), as well as end-of-career arrangements such as ‘transitional jobs’ or time credits at the end of a career. Although these periods will continue to be taken into account, they will no longer be calculated on the basis of previous earnings when determining the pension. Instead, a capped notional earnings figure will be used, which may result in lower pension accrual.

Other periods of interruption to employment, such as sickness, maternity leave, parental leave and certain types of care leave, will continue to be treated on an equal footing and will still be calculated on the basis of the standard notional earnings.

With this adjustment, the government is placing greater emphasis on periods actually worked. In particular, employees who have received unemployment benefits or taken early retirement over a prolonged period may consequently see a lower pension entitlement.

Additional measure: Cent index and indexation of higher pensions

The so-called ‘cent index’ is also part of the Belgian pension reform. From July 2025, higher state pensions will no longer be fully indexed if they exceed the reference index. Indexation will be capped for the portion of the pension that exceeds a certain threshold. The federal government aims to curb rising pension expenditure in this way.

For pensioners with a low or average pension, little will generally change. The measure primarily affects those with a higher state pension. As a result of the limited indexation, the purchasing power of this group may rise less sharply in the long term than under the old system.

This change applies to pensions already in payment and is unrelated to the new regulations on early retirement, the pension penalty and the pension bonus. This makes the cent index one of the few components of the Belgian pension reform that also affects current pensioners.

What is changing for the self-employed?

The self-employed are also affected by a number of important changes. They can take advantage of the new option to retire from the age of 60, provided they have a sufficiently long working career. Furthermore, the new pension penalty also applies to them if they take early retirement without having a sufficiently long effective working life.

Self-employed people who choose to continue working beyond the statutory retirement age can, in turn, benefit from the new pension bonus. The Belgian pension reform generally has less of an impact on the self-employed in terms of equivalent periods, as their pension is based mainly on the social security contributions they have paid during their working life.

Impact on cross-border workers

For cross-border workers, the European rules on the accrual of pension entitlements remain unchanged. Anyone who has worked in several Member States during their working life retains the right to combine pension entitlements from the various countries.

However, the Belgian pension reform may affect the Belgian part of the pension. For example, the stricter conditions for early retirement, the pension penalty and the revised calculation rules may influence when someone can retire and the final amount of their pension.

For cross-border workers who have worked in both Belgium and the Netherlands or Germany, it is therefore advisable to check in good time what impact the reform will have on their personal situation.

Further information

Due to the Belgian pension reform, the calculations on the pension portal mypension.be also need to be adjusted. As a result, certain simulations and pension estimates are temporarily unavailable or are being updated in stages.

Anyone wishing to find out more about the impact on their personal situation can contact the Federal Pensions Service or mypension.be. Do you have any questions about your pension as a cross-border worker or about a cross-border career? If so, please contact a GrensInfoPunkt in your region.

The deadline for submitting details of your worldwide income return in the Netherlands is approaching. People living in Germany or Belgium who receive Dutch means-tested benefits (e.g. Zorgtoeslag) or who pay the ‘contribution from abroad’ for the Dutch health insurance to the CAK (Dutch Social Insurance Agency) must declare their Worldwide income return (Opgaaf wereldinkomen) in the Netherlands. Below you will find information on what you need to bear in mind.

Why do I have to declare my Worldwide income return (Opgaaf wereldinkomen)?

You are obliged to declare your worldwide income return to the Dutch tax authorities (Belastingdienst) in the following cases – if you are living abroad and are receiving:

Or paying:

The Dutch Dienst Toeslagen (the relevant department of the Belastingdienst) and the CAK require this information to calculate the final amount of your allowances or contributions.

Your worldwide income (wereldinkomen) includes all income from both the Netherlands and abroad. This includes, for example, wages, pensions, rental income, as well as income from assets or investment income.

Important to know

If you do not declare your worldwide income return by the applicable deadline, your entitlement to benefits may be withdrawn. Any amounts already paid out may be reclaimed.

The ‘Opgaaf wereldinkomen’ form is not used to submit an income tax return, nor is it used to declare contributions to the National Insurance Scheme or the income-related contributions under the Zorgverzekeringswet (Zvw, Dutch Health Insurance Act).

Do I have to complete the ‘Opgaaf wereldinkomen’ form?

As soon as you receive the form from the Belastingdienst, you should complete it in full. The tax authorities usually send it out annually from the end of April – submission deadlines are typically set for the following summer.

How do I declare my worldwide income?

To declare your worldwide income return, use the official ‘Opgaaf wereldinkomen’ form. This is usually sent to those concerned by post. If required, you can download the form for the year 2025 here: ‘Declaration of Worldwide Income 2025’ form.

Enter only your own total income and your personal allowances. If you live with a partner, they will receive their own form, which must be completed separately.

When and how do I return the form?

The Belastingdienst sends out the forms annually from the end of April. The deadline for submission is shown on the first page of your form. The address to which you must return the completed form is also stated there. You do not need to enclose any supporting documents or evidence at this stage.

An extension to the deadline can only be requested in writing. Please send the completed form to:

Belastingdienst
Postbus 2523
6401 DA Heerlen
Netherlands

Further information on this can be found on the Belastingdienst website.

What happens after you submit the form?

The Dutch Dienst Toeslagen (Allowances Service) will check your details and then issue a notice regarding income not taxable in the Netherlands (NiNbi). This notice lists both your income not taxable in the Netherlands and your income taxable in the Netherlands. Together, these make up your total worldwide income.

Based on this information, the Dienst Toeslagen and the CAK will determine the final amount of your benefits or contributions for the year in question.

Do you need help?

If you have any questions, you can contact the BelastingTelefoon Buitenland on +31 (0)55 5 385 385.

Ruling by the Hoge Raad 

On 19 June 2026, the Hoge Raad (the Dutch Supreme Court) handed down a ruling on the taxation of German old-age pensions in the Netherlands. The ruling focuses in particular on pensions with a gross annual amount of less than 15,000 euros. It primarily affects pensioners living in the Netherlands who receive a pension from the German Pension Insurance (DRV).

Which pensioners is this ruling relevant to? 

In the court’s view, smaller German old-age pensions may not be taxed in full in the Netherlands on a flat-rate basis. Rather, the decisive factor is the extent to which the contributions were tax-deductible during the period of employment. It may therefore be important for recipients of a German statutory pension to check the tax-deductible portion of the contributions they paid in the past, as this may affect the taxation of their pension payments in the Netherlands.

Important

It is not yet clear exactly how the ruling will be implemented in practice. The Dutch tax authority (Belastingdienst) is currently reviewing the decision and its implications. At this stage, there are neither binding guidelines on its application nor specific procedural rules.

The GrenzInfoPunkte also do not currently have any further information on how the authorities will handle this in practice and are therefore unable to provide advice on implementation at this stage. As soon as reliable information becomes available, the GrenzInfoPunkte will provide an update.

This article was updated on 3 July 2026 following corrections.

The Bundesrat (Federal Council, ‘Upper House’) has approved the far-reaching reform of the current social assistance system, the Bürgergeld scheme, thereby paving the way for the introduction of a new basic income for jobseekers (Grundsicherung für Arbeitssuchende). The new scheme is based on a law passed by the Bundesregierung (German government) and is intended to gradually replace the existing benefit.

It is important for cross-border workers to note that, although entitlement to social assistance benefits in their country of residence is generally (very) limited, there are, in principle, possibilities under certain conditions (see the end of the article for the rules applicable in Germany).

Following approval by the Bundestag and the Bundesrat, the reform is now considered to have been definitively adopted. The legislative amendments will largely come into force on 1 July 2026.

Objectives of the reform: more mediation, a stronger obligation to cooperate

With the introduction of the new Grundsicherung, the Federal Government aims to focus the existing system more strongly on labour market integration. Central to this are the principle of ‘Forderns und Förderns’ (encouraging and supporting) and a closer link between support and personal responsibility.

At the heart of the reform is a greater emphasis on job placement. In future, job centres must assess even more rigorously whether claimants can be placed in work immediately. Only when this is not possible will training and upskilling measures be considered.

Changes to obligations and sanctions

The reform also provides for a tightening of the obligations to cooperate. Beneficiaries will be subject to a stronger obligation to actively cooperate in their integration into the labour market.

Stricter sanctions may be imposed for breaches of these obligations, including a more severe and longer reduction in benefits. Repeated failure to attend appointments or refusal of suitable work may also be penalised more consistently.

Implementation and entry into force

The new Grundsicherung will gradually replace the existing Bürgergeld. In addition to the name change of the benefit, extensive amendments to the Zweite Buch Sozialgesetzbuch (SGB II, Book II of the German Social Code) are foreseen.

The Federal Government plans a phased introduction, with the majority of the rules coming into force from July 2026.

Point to note for EU citizens

In principle, the German Grundsicherung cannot be transferred to another EU Member State. Furthermore, EU citizens who are residing in Germany solely for the purpose of seeking work and who have not worked there for a sufficient period are, in principle, only entitled to benefits under SGB II (Grundsicherung) and SGB XII (Sozialhilfe – social assistance) after five years of lawful residence.

At the same time, it follows from the case law of the Court of Justice of the European Union that an application for social assistance does not automatically lead to the loss of the right of residence. German authorities must always assess the individual situation first. Further information on this can be found on the website of the EU Equal Treatment Body.

More information

More information on the reform can be found on the Federal Government’s website.

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