Changes to statutory amounts as of 1 July 2026
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%. […]
Belgian pension reform passed: Here’s what’s changing
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 […]
Opgaaf wereldinkomen (Worldwide income return, NL) – QUESTIONS AND ANSWERS
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) […]
German statutory pensions in the Netherlands: Tax ruling issued – implementation still pending
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 […]
Bundesrat approves new basic income scheme – reform of the Bürgergeld adopted
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 […]
German Pension Expected to Increase by 4.24 Percent as of 1 July 2026
The statutory pension in Germany is set to be increased by 4.24 percent as of 1 July 2026. Approximately 21 million pensioners are expected to benefit from this increase. With this increase, the federal government aims to safeguard the purchasing power of pensioners and align pensions with current wage developments. The adjustment will apply uniformly […]
Legal compliance for workations: what employers and employees need to know
An increasing number of employees are temporarily working from abroad, for example from another EU Member State or even from third countries. Many companies now offer so-called “workations”. To prevent legal or tax risks associated with mobile working from abroad, it is essential that employers and employees are familiar with the key rules in advance […]
Application for a Belgian work permit from 1 May 2026
Since 1 May 2026, applications for almost all work permits have been submitted via the digital platform ‘Working in Belgium‘. The change applies to short stays, among other things, and also directly affects cross-border commuters. What is a work permits and who needs one? A work permit is an official authorisation to work in Belgium […]
Belgian tax return 2026
From 28 April 2026, you can submit the Belgian personal income tax return for the 2025 income year (assessment year 2026). This tax return is mandatory for all residents of Belgium. Depending on your personal situation, three different submission deadlines apply: Paper tax return: no later than 30 June 2026 Electronic tax return via MyMinfin: […]
Tax Return in Germany: Deadlines and Important Notes
Filing a tax return is part of everyday life for many people—yet there is often uncertainty about who is required to file and which deadlines apply. The key distinction to understand first is between mandatory and voluntary filing. Deadlines for mandatory submission and for voluntary tax returns Anyone who is required to submit a tax return […]