Living in the Netherlands, working in Belgium

An employee in Belgium pays income tax. In Belgium, this is called bedrijfsvoorheffing (Berufssteuervorabzug, précompte professionnel). This also applies to Dutch employees in Belgium. As a cross-border worker, under certain conditions you can claim the aftrekposten (Abzugsposten, déduction fiscal) and tegemoetkomingen (tax advantages, avantage fiscal) provided by the Belgian tax system (meet the 75% standard).

Someone who lives in the Netherlands and works in Belgium also falls under the Belgian social security system. However, this does not directly mean that you lose all your Dutch rights. Many things are regulated completely differently than in Belgium, and others remain the same. For example, you are covered by compulsory health insurance in Belgium, but you can also use the Dutch health care system via the Dutch contract policy. To do this, you have to register with CZ.

If you become completely unemployed, you apply for unemployment benefits at the UWV in the Netherlands.

If you have children, you get the (complementary) Belgian child allowance (often higher than in the Netherlands). Caution: Belgium takes into account the amounts of the child-related budget and the childcare supplement for the calculation of the complementary Belgian child allowance. With regard to the offsetting of the child-related budget, court proceedings are now underway to clarify whether this is permissible. The final decision is still pending. It is expected that a decision will be made in 2020.

Belgium has an old-age pension and survivor’s pension. Some companies also have a supplementary collective pension scheme for their employees in Belgium. Both pensions are subject to a wage-related structure.

General information about working in another EU country

The animated film below gives you general information about working in another EU country and the consequences for your social security. For your specific situation, you can contact an adviser at the Grenzinfopunkt.