Residing in Belgium and working in the Netherlands

If you reside in Belgium and you have income from the Netherlands, you will have to deal with 2 countries that can levy taxes on your income. Belgium can levy taxes because you live in Belgium and the Netherlands can levy taxes because you have income from the Netherlands. To avoid that both countries levy tax on the same income, the Netherlands and Belgium have made agreements. These agreements have been set out in a tax treaty. Based on this treaty, it can be determined which country has the right to levy tax. You can download the text of the tax treaty (only available in Dutch).

Please note!

The tax treaty is binding for both countries and therefore always takes precedence over national legislation. The treaty avoids double taxation but also double exemption. You either pay tax in Belgium or in the Netherlands on an income.

In this section, you can find additional information about the taxation you encounter when you earn salary, wages or suchlike (income from current employment) in the Netherlands.

Important topics for the taxation of your income from current employment in the Netherlands are:

Please note!

Do you receive income from previous employment in the form of a pension, annuity of social security benefit from the Netherlands? For further information, please see Receiving a pension, annuity or social security benefit from the Netherlands.




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