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 […]
Working visit from the Province of Limburg
The Dutch province of Limburg shares a long stretch of border with Germany and Belgium. It is home to three large border regions, i.e. Euregios: the Euregio Rhine-Waal, the Euregio Rhine-Meuse-North and the Euregio Meuse-Rhine. It is therefore no surprise that the Province of Limburg is one of the most important users and financiers of […]
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 […]
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 […]