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 […]
New immigration law for knowledge migrants in Germany
The new immigration law for knowledge migrants makes it easier to emigrate to Germany – not for everyone, but for skilled workers with vocational training and people with practical professional knowledge. As the new law regulates immigration – i.e. living and working in Germany – third-country nationals living in the Netherlands or Belgium but wanting […]
Double taxation of Dutch civil servants in Germany
There is currently much discussion about the tax agreement between the Netherlands and Germany. The subject of the discussion is the question of whether the salary of Dutch civil servants who live in Germany should be taxed in Germany if they work from home, for example. This applies not only to civil servants, but also […]
Job bonus for cross-border workers living in Flanders
The job bonus is a measure of the Flemish government. Those who earned less than 2,700 euros gross in the period January-June 2022 and/or earned less than 2,900 euros gross in the period July-December 2022 will receive an amount of up to 600 euros once a year. The cross-border worker, who lives in Flanders and […]