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%. […]
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 […]
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 […]
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 […]
Increase in the Belgian minimum wage
As of 1 April 2026, the Belgian minimum wage has been increased. The guaranteed average minimum monthly income now amounts to €2,189.81 gross per month. This is the statutory minimum; employers are therefore not permitted to pay a lower wage to full-time employees aged 18 and over. However, sectors may agree on higher minimum wages […]
Socal security tick box in the Dutch tax return? Belastingdienst explains in webinar
When completing the Dutch tax return, it is important to indicate correctly whether you are socially insured in the Netherlands. In the tax form this looks like a simple tick box near the end. But it is often difficult to know: should the box be ticked or not? The Dutch Tax Administration (Belastingdienst) sees that […]
Webinar: Cross-border inheritance law Netherlands-Germany
Border Information Points are organising free webinars on May 18. Inheritance law can quickly become very complicated, particularly in a cross-border context. For example, what happens if you are a Dutch national living in Germany and receive an inheritance from the Netherlands? In which country do you then have to pay inheritance tax? And how […]