The tax treaty with Germany
The tax treaty with Germany specifies where you pay tax on your income. The agreements in the treaty are binding and always take precedence over national legislation in the Netherlands or Germany.
You usually pay tax in the country where you work
You pay tax in Germany or in the Netherlands. You do not pay double tax. You may have to file a tax return in Germany and in the Netherlands.
Read more about your situation:
- I live in the Netherlands and have income from Germany
- I live in Germany and have income from the Netherlands
The text of the tax treaty with Germany
Read the full text of the tax treaty between Germany and the Netherlands (only available in Dutch).