Since our neighbours, Belgium and Germany, are so close, more students are choosing to live there and commute to Maastricht for their classes. The rental prices are often lower on the Belgian/German borders compared to the prices in the city of Maastricht, and it’s so close that some students cycle between the countries every day (the border is a ten-minute drive away). Many of them get a part-time job in Maastricht while living in a different country, which can cause some confusion. Living in Belgium/Germany and working in Maastricht means there are certain rules you have to adhere to.
If you work in the Netherlands and live in another country, you are still obliged to pay income tax (inkomstenbelasting) to the Dutch government. As is the case with anyone working in the Netherlands, you will also have to take out Dutch public health insurance.
Because you will live in another country, you don’t need to register with the municipality of Maastricht, you will need to register with the Register of Non-Residents (RNI) to get a citizen service number (BSN). This BSN is mandatory for anyone working in the Netherlands as it is required to receive obligatory health insurance. Read more about registering with a municipality here.
Taxes when living in Germany but working in the Netherlands
You must organise your taxes in both countries. However, due to a double taxation agreement between the two countries, you will only need to pay tax on your salary from the Netherlands. If more than 90% of your income is from the Netherlands, you are eligible to file for tax returns in the Netherlands in the same way as those who work and live in the Netherlands (qualified foreign tax liability).
Taxes when living in Belgium but working in the Netherlands or living in the Netherlands but working in Belgium
There is a tax treaty between Belgium and the Netherlands. The treaty between the two countries has been made to ensure that those working across the border are not double-taxed. The general rule of thumb is that you must pay taxes to the country where you work. However, you may have to file a tax return in both countries. There are some exceptions to the rule where you only pay taxes to the country you work in. These can be found on the government website here.
Health insurance and health insurance subsidy
As mentioned previously, health insurance is mandatory if you are working for a Dutch employer. However, cross-border workers are also eligible for the health insurance subsidy (zorgtoeslag) with the same terms as those who live in the Netherlands. The subsidy amount is the same. You can apply for the health insurance subsidy with your RNI number. More information about this on the government website.
