Cross-Border Salary Calculator: Moving to or Commuting With the Netherlands
Which country taxes your salary when you move to the Netherlands from Germany, Belgium, the UK, India, Poland or Romania, or when you live in one country and work in the other: the split by working days, how double tax is relieved, and which social security applies, with the treaty articles.
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Result
Double tax relief
Germany exempts the salary taxed in the Netherlands, but counts it for its tax rate (Art. 22(1)(a) and (d)).
Social security
Less than 25% of the work is in Germany: the social security of the Netherlands applies (Reg. 883/2004 Art. 13(1)(b)(i)).
Treaty articles
Open a step for the sum with your figures, what the step does, and what the Dutch terms mean.
Where you work20%
Under the treaty (Art. 14) salary is taxed where the work is physically done. Days you work in Germany, home working included, are taxed there.
How your salary is split€12,00012 thousand euros
the Netherlands taxes the salary for the days worked there; Germany taxes the rest and gives relief so the same salary isn’t taxed twice.
- Moving here: two countries, one yearIn the year you move, the Netherlands taxes you as a resident from your arrival date, and your home country taxes the part of the year before. Each country has its own rules for when your residence ends. Germany counts the Dutch salary to set the German rate (progression); India keeps you resident for its whole April to March year if you spent 182 days or more there.
- Commuting: split by working daysSalary is taxed where the work is physically done. If you live in one country and work for an employer in the other, the employer's country taxes the pay for days worked there, and your country of residence the pay for days worked at home. Germany and the Netherlands agreed that up to 34 home-working days a year from 2026 do not shift anything.
- How double tax is avoidedThe country of residence relieves double tax. The Netherlands, Germany and Belgium exempt salary taxed in the other country but use it for the rate. The UK, India, Poland and Romania tax worldwide salary and credit the foreign tax up to their own tax on it.
- Social security follows other rulesWithin the EU you pay social security in one country only. If 25% or more of your work is in your country of residence, its system usually applies. With home working below 50%, employer and employee can jointly ask to stay in the employer's system under the 2023 telework framework agreement.
Frequently asked questions
I live in Germany and work from home two days a week for a Dutch employer. Where do I pay tax?
About 40% of your days are in Germany, more than the 34 days, so Germany taxes that part and the Netherlands the days worked here. Social security: 40% is above 25%, so German social security applies unless you and your employer use the telework agreement (below 50%) to stay in the Dutch system.
I live in Belgium and work in the Netherlands every day. Does Belgium tax me?
No. With all working days in the Netherlands, the Netherlands taxes the salary and Belgium exempts it, though Belgium counts it for the rate on your other income.
I moved from India in July. Does India still tax my Dutch salary?
If you were in India 182 days or more in the Indian tax year (1 April to 31 March), you stay resident there for that year. Moving in July means fewer days, so usually no. In a year when you are resident, India credits the Dutch tax.
Can I get the 30% ruling in the year I move?
Yes, if you meet the conditions, from your start date. Turn it on in the calculator to see the effect on the Dutch part.
Sources: wetten.overheid.nl (belastingverdragen) | EUR-Lex: Verordening 883/2004 en 987/2009 | Belastingdienst KG:041:2026:7
An estimate for 2026 salary only, not tax advice. It follows the tax treaties and EU Regulation 883/2004, but leaves out other income, deductions and special rules (directors, government jobs, frontier-worker schemes, a Belgian or Polish tax amount). Check your own case with the Belastingdienst, the other country's tax office or an adviser.