Germany Introduces Contribution Surcharge for Familienversicherung from 2028
Insured spouses in Familienversicherung will have to pay more in the future Under the GKV-Beitragssatzstabilisierungsgesetz, a new contribution surcharge (Beitragszuschlag) for spouses and registered partners covered through the German Familienversicherung will be introduced from 1 january 2028. In the future a surcharge of 2.5 percentage points will be levied on the member’s contributable income if […]
Moving Abroad? What is the RNI and Why is Correct Registration Important? – QUESTIONS AND ANSWERS
The Registration of Non-Residents (Registratie Niet-Ingezetenen, RNI) is intended for people who do not live in the Netherlands but who have or have had contact with the Dutch government. This includes, for example, people who work temporarily in the Netherlands, have previously worked there, study there, or receive a Dutch pension. Why is registration in the RNI important? Registration […]
Important change to the right to health insurance via the CAK
The CAK has announced that, as of 1 November, the group of people eligible for health insurance through the CAK will be reduced. The final decision on this will be made at the end of September. Current situation At present, people who live in an EU country and receive only an (early) pension or benefit […]
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 […]