I live in Germany – where do I pay tax on income from the Netherlands?

You usually pay tax in the Netherlands on your wages from the Netherlands.

Read more about the exceptions:

• You are temporarily employed in Germany

  Do you pay tax on your wages in Germany and will you be temporarily working in the Netherlands for your German employer? In that case, you continue to pay tax in Germany if the following conditions are met:

  • You stay in the Netherlands for work for a total of no more than 183 days in 12 months.
    The 12-month period does not have to be within 1 calendar year. The maximum number of days does not have to be consecutive. Normal breaks from work where you stay in the Netherlands, such as sick days, weekends and national holidays, also count towards the total of 183 days.
  • You do not work in the Netherlands on behalf of a permanent establishment of your employer.
    A permanent establishment is defined as a permanent business premises in the Netherlands, such as a factory, workshop, warehouse or sales area.

  If you are in the Netherlands for more than 183 days or if the Dutch permanent establishment pays your wage costs, you pay tax on your wages in the Netherlands.

• You work for the government

  If you work for the government, you pay tax on the income you earn from this work in the country where the government is based. It does not matter which country you live in.

• You work in education

  Will you be teaching in the Netherlands or conducting academic research while being paid from Germany (for example, by a German educational institution)? In that case, you pay tax in the Netherlands for a period of up to 2 years from the day you start work.

  You do have to meet the following conditions:

  • You’re staying in the Netherlands, where you will be teaching
  • You have a teaching position in the Netherlands or conduct academic research at a university or another officially recognised educational institution.
  • The academic research must be conducted in the public interest and not primarily for the personal benefit of a specific person.
  • You do not live in the Netherlands during the period you work there.

  This scheme applies to educational institutions of the government and to all private educational institutions officially recognised by the Netherlands, at any level (primary schools, secondary schools, vocational education and university education). Ask your educational institution whether it is officially recognised by the Netherlands.

  If you do receive a reimbursement from the Netherlands, the rules listed under You are temporarily employed, apply. If you receive a reimbursement from the Netherlands and work for a government institution, the rules under You work for the government, apply.

• You work on an international business park

  Do you work in employment for a company located on a business park on the border of the Netherlands and Germany? If so, you pay tax on your wages in the country where you are required to have social insurance. If you are socially insured in the Netherlands, you pay tax in the Netherlands. If you are socially insured in Germany, you pay tax in Germany.

  You can verify where you are insured at grensinfopunt.nl (only available in Dutch and German).

• You work for a foreign employer

  Do you work in the Netherlands for an employer not based in the Netherlands or Germany? In that case, you pay tax on your wages in the Netherlands. However, if you stay in the Netherlands for no more than 183 days in a 12-month period, you will pay tax in Germany - unless you are posted, seconded, or on loan to Germany, or if you work for a permanent facility in the Netherlands.

• You receive a pension, an annuity or a social security benefit from the Netherlands

  You usually pay tax in Germany on your Dutch pension or annuity.

  You have accrued pension in the Netherlands while you were working there

  You often receive the Dutch pension from the Netherlands. However, you can also receive a Dutch pension through a German insurer, if you transferred the pension from the Netherlands to that insurer. This means that you don’t need to actually receive your Dutch pension from the Netherlands.

  You sometimes pay tax in the Netherlands

  You pay tax in the Netherlands if the total amount of the following Dutch pensions in 1 year is more than €15,000:

  • state pension, such as the AOW (Old-Age Pension) and ANW (Surviving dependants' pension insurance scheme)
  • company pension
    A pension you built up working for a Dutch company.
  • annuity payment
    Payment from an annuity insurance.

  When calculating the threshold of €15,000, the following do not count:

  • your government pension
    A pension you built up working for the Dutch government
  • your social security benefit
    A benefit from the UWV (the Employee Insurance Agency), after terminating your employment. For example: WW, WAO, WIA, Wajong, WAZ or ZW.

  Government pension

  You pay tax in the Netherlands if you receive a government pension from the Netherlands and don’t have the German nationality. This is a pension you accrued working for the Dutch government.

  Social security benefit

  You pay tax in the Netherlands on social security benefits from the Netherlands. This is a benefit you receive from the UWV after termination of your employment. For example: WW, WAO, WIA, Wajong, WAZ or ZW.

  Lump sum payment of a pension or annuity

  You pay tax in the Netherlands on a lump sum payment of a pension or annuity from the Netherlands.