Working from home for a foreign employer
If you work at home for a foreign employer, this is considered work in your country of residence. European Regulation 883/2004 regulates which social security schemes you are covered by if you work (part of the time) at home for a foreign employer. The so-called 25% rule applies here: if you work 25% or more […]
Check German pension information online
Anyone who works or has worked in Germany has built up a pension in Germany. It has recently become possible to view the data digitally. On the website from Deutsche Rentenverischerung, you can request various documents digitally, e.g. an annual statement or an overview of insurance periods. You specify what information you need, fill in […]
Increase in the mini-job income threshold
On 1 January 2024, the minimum wage in Germany will rise from €12.00 to €12.41 per hour. The mini-job income threshold is dynamic and dependent on the minimum wage. Thus, if the German minimum wage rises, the earnings threshold for a mini-job will also increase. From 1 January 2024, the minimum wage will rise to […]
New rules for child sickness benefit from January 2024
In Germany, employees can apply for “Kinderkrankengeld” (child sickness benefit) if their children under the age of 12 fall ill. This regulation is intended to ensure that no holiday days have to be taken to care for a sick child. During the coronavirus pandemic, the “Kinderkrankengeld” scheme was extended, as schools were sometimes closed due […]
The Netherlands and Belgium conclude new tax treaty
On 21 June 2023, the relevant ministers of the Netherlands and Belgium signed the new tax treaty between the Netherlands and Belgium. The new tax treaty, which aims to prevent double taxation and combat abuse, offers solutions to a number of bottlenecks in the current tax treaty. In particular, it concerns a simplification of the […]
Dutch income declaration for Belgian cross-border workers
Since 1 March 2023, it is again possible to fill in the Dutch tax return. Residents of Belgium working in the Netherlands can also once again file their Dutch tax return. For those Belgian cross-border workers, the procedure to qualify as a foreign taxpayer has become simpler since last year. To qualify as a foreign […]
Job bonus for cross-border workers living in Flanders
The job bonus is a measure of the Flemish government. People earning less than 2,500 euros gross per month receive an amount of up to 600 euros once a year. Cross-border commuters can apply for a job bonus under the following conditions: You live in Flanders; You work abroad (= European Economic Area); You earn […]
Dutch child benefit increased
Due to the rising cost of living, the Dutch government has decided to additionally increase the child benefit. We have summarised the new rates, valid from 1 January 2023, for you in the table below: Age Per quarter per child Per month per child 0 to 5 years € 269,76 € 89,92 6 to […]
AOW retirement age to be raised by three months
The age at which beneficiaries are entitled to an AOW (regular state pension) will be raised by three months to 67 years and three months in 2028. Every year, the CBS (Statistics Netherlands) calculates the life expectancy of people in the Netherlands who reach the age of 65. It has now been determined that those […]
Transitional period for social security extended until 30 June 2023
The Administrative Commission for the Coordination of National Social Security Systems has extended the transitional period for social security until 30 June 2023. This transitional period, which would normally end on 31 December 2022, has the same effects as the COVID-19 measures, meaning that working from home for frontier workers does not affect the applicable […]