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

    If you work for a German employer in Germany, you usually pay tax in Germany on your wages. If you work for a Dutch employer in Germany, you sometimes pay tax in the Netherlands.

    You do not pay tax twice on the same income

    However, you may have to file tax returns in both Germany and the Netherlands.

    The country where you pay tax depends on your situation:

    • You work from home for your German employer

      From 2026, working from home can have tax consequences. If you work from home for more than 34 days per year, you pay tax in the Netherlands on the income you earn from all your days working from home. If you work from home for a maximum of 34 days per year, you continue to pay tax in Germany on the income you earn from your days working from home.

      A work-from-home day is a day on which you work from home for your employer for more than 30 minutes. This also includes a day in which you work from home in a country other than the Netherlands or Germany.

    • You temporarily work in Germany for your Dutch employer

      You work and pay tax in the Netherlands. If you temporarily work in Germany for your Dutch employer, you continue to pay tax in the Netherlands if you meet the following conditions:

      • You stay in Germany for a maximum of 183 days in a 12-month period.
        This can be a calendar year in which you stay in Germany for 183 consecutive days. It can also be a different 12-month period, with 183 days spread across that period. In addition to the days you work in Germany, other days related to your work also count. These include weekends, national holidays, vacation days and days off for, during or after your work, or short interruptions to your work.
      • Your Dutch employer may not loan you out, send you on temporary assignment or second you to a German employer.
      • You continue receiving your wages from your employer in the Netherlands.
        Your wages are not paid by a business location in Germany. For example, your employer does not pay your wages through an office, workplace, factory, warehouse or retail space in Germany.

      If you do not meet these conditions, you pay tax on your wages in Germany. In that case, you may be entitled to financial compensation.

    • You work for the German government

      You usually pay tax in Germany on your wages from the German government.

      You sometimes pay tax in the Netherlands

      If you work in the Netherlands for the German government, you sometimes pay tax in the Netherlands on those days. You pay tax in the Netherlands in these 2 situations:

      • You live in the Netherlands and have Dutch nationality
      • You live in the Netherlands and do not have Dutch nationality. Your work for the German government is not the main reason you live in the Netherlands. For example, you live in the Netherlands because your family also lives there.

      From 2026, working from home can have tax consequences

      If you work from home for more than 34 days per year, you pay tax in the Netherlands on the wages you earn on all your work-from-home days. If you work from home for a maximum of 34 days per year, you continue to pay tax in Germany on the wages you earn on your work-from-home days.

      A work-from-home day is a day on which you work from home for your employer for more than 30 minutes. This can also be a day on which you work in a country other than the Netherlands or Germany.

    • You work in education

      If you teach in Germany or conduct academic research there while being paid from the Netherlands, for example, by a Dutch educational institution, you pay tax in the Netherlands for up to 2 years from the day you start work.

      There are conditions:

      • You stay in Germany, but you do not emigrate to Germany.
      • You teach or conduct academic research at a university, or another officially recognised educational institution in Germany.
        The academic research must be conducted in the public interest and not primarily for the personal benefit of a person.

      This scheme applies to government educational institutions and to all private educational institutions officially recognised by the Dutch government, at any level. This includes primary schools, secondary schools, vocational education and universities. Ask your educational institution whether it is officially recognised by the Dutch government.

      If you receive a reimbursement from Germany, the rules listed under You temporarily work in Germany for your Dutch employer apply. If you receive a reimbursement from Germany and work for a government institution, the rules under You work for the German government apply.

    • You work at an international business park

      Do you work for a company based at a business park on the border of the Netherlands and Germany? If so, you pay tax on your wages in the country where you have mandatory 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 socially insured at grensinfopunt.nl (only available in Dutch and German).

    • You receive a pension or annuity from Germany

      You usually pay tax in the Netherlands on your German pension or annuity. Read more about this at German pension – where do I pay tax?

    Compensation scheme if you pay tax in Germany

    If you pay tax in Germany on your wages, the compensation scheme compensates for the tax difference between the Netherlands and Germany. For example, this difference can occur because you would have deductible items in the Netherlands. As a result, you would pay less income tax and national insurance contributions in the Netherlands on your wages than in Germany.

    You can apply for the compensation scheme in your tax return. Your final assessment shows how much compensation you receive. If you are an entrepreneur or retired, you can apply for the transfer facility in your tax return. If you cannot benefit from your deductions this year, this facility allows you to use them in a later year.

    You can calculate the amount of compensation yourself. First, add the German tax on your wages, including the 'Solidaritätszuschlag', to the tax and national insurance contributions you must pay in the Netherlands. Then subtract the tax and national insurance contributions you would pay on your wages in the Netherlands.

    Converting German wages to Dutch wages

    If you receive wages from Germany, you must first convert them to Dutch wages before filing your tax return. Enter the Dutch wages you calculated in your tax return. You can use our tool to convert your German wages.

    Tax treaty with Germany

    Read the tax treaty between the Netherlands and Germany (only available in Dutch).