Apply for A1 certificate on time
Employers who employ cross-border commuters who also work from their home office in a neighbouring country must apply for an A1 certificate. This is a certificate of active social security status. The application is made on the basis of the framework agreement on teleworking that came into force on 1 July 2023. If the application […]
Reform of Belgian pension system
On 4 April 2024, the Belgian Parliament approved the reform of the Belgian pension system. The reform introduces a new pension bonus, sets an additional condition and upgrades part-time employment for the minimum pension, and limits the perequation of the civil service pension. Pension bonus The new pension bonus is a net bonus that comes […]
Long waiting times for Dutch passport or ID card
Dutch nationals living abroad, beware! There are currently long waiting times for Dutch nationals wishing to apply for or renew their passport or ID card from abroad. The minimum waiting time until the first appointment opportunity is currently 6 to 8 weeks, but can exceed 18 weeks in some municipalities. Keep this in mind, for […]
German-Dutch theme day on family benefits
Do you work as a border commuter in Germany or the Netherlands and have questions about German and Dutch family benefits or German parental benefits? The GrensInfoPunten along the German-Dutch border will hold a theme day on family benefits on Wednesday 7 February 2024. During this digital consultation hour, you can talk directly to employees […]
Reduction of study financing hours requirement for EU students
When students from an EU+ Member State (EU, EEA or Switzerland) study in the Netherlands, they may be entitled to study funding from DUO under certain conditions. To qualify for the study funding, students, or their parents or partner, must work in the Netherlands. At first, this was 56 hours per month, but from 1 […]
Dutch tax declaration: Income declaration in the country of residence not always mandatory
Residents of Germany and Belgium no longer have to submit a declaration of income in their country of residence when filing a Dutch tax return. From the start of 2024, an income declaration can be waived if the requirements for a qualifying foreign tax liability were already met in previous years. A foreign income declaration […]
Amendments to Belgian leave legislation
Transfer and suspension of statutory leave Two recent legislative amendments have brought Belgian leave legislation in line with European Court of Justice case law and the EU Employment Directive. These concern, on the one hand, the transfer and, on the other, the suspension of statutory leave. If an employee worked the entire holiday service year […]
Savings measures for the 30% rule from 1 January 2024
Many employees who come from abroad to work in the Netherlands can make use of the so-called 30% rule. This means that 30% of the salary is paid as remuneration and is neither taxed nor subject to contributions. This increases the net salary. This is compensation for the additional costs (extraterritorial costs) incurred by the […]
Kinderbijslag in the Netherlands increased in 2024
In the Netherlands, child benefit (kinderbijslag) will be increased from 1 January 2024. The new amount will be paid for the first time at the beginning of April 2024. New amounts per child from 1 January 2024 Age of the child Amount 0 to 5 years € 279,49 6 to 11 years € 339,38 12 […]
Cross-border commuters working from home and permanent establishments
Partly due to a publication in De Limburger (of 12 and 13 December 2023), confusion has arisen among cross-border commuters about the tax rules for employees who work from home in the neighbouring country. Since 1 July this year, cross-border workers who work from home (in terms of social security) have already been able to […]