Dutch Wage Tax and Belgian Telework (2024–2026)
Dutch wage tax on days worked from Belgium? Learn how Belgian residents with a Dutch employer split salary by work location and correct excess withholding.
Where do you pay tax if you live in Belgium, work for a Dutch employer and spend part of the week working from home in Belgium?
For a Belgian tax resident employed by a Dutch company, Belgium generally taxes the pay for days worked from Belgium. The Netherlands generally taxes the pay for days worked there, and Belgium generally exempts that share with progression. The exact treatment depends on your circumstances.
The example is illustrative and covers income years 2023 to 2025, corresponding to Belgian assessment years 2024 to 2026.
Split your salary by where you work
Under the 2001 Belgium–Netherlands tax treaty, where you physically perform your work generally determines which country may tax your salary. If you live in Belgium and work for a Dutch employer, a day at your home office in Belgium generally belongs to the Belgian share. A day at the Dutch office generally belongs to the Dutch share.
As a Belgian tax resident, you generally declare both shares in Belgium. Exemption with progression means Belgium generally exempts the Dutch share while taking it into account when setting the rate on your other taxable income. Belgian municipal tax may also apply to exempt Dutch employment income.
Calculate and document the workday split
Suppose you worked 80 days in Belgium and 120 in the Netherlands. If the same remuneration covers all 200 days and a workday allocation is appropriate, 40% belongs to the Belgian share and 60% to the Dutch share. For €50,000 of remuneration, that gives €20,000 and €30,000 respectively, before any relevant payroll adjustments.
Keep a workday calendar, employer confirmation, payslips and your Dutch annual pay statement (jaaropgaaf). Record workdays in third countries, paid leave and public holidays separately so their treatment can be checked. Use a consistent allocation in both countries.
Separate Dutch wage tax from social insurance
Ask payroll to distinguish loonbelasting (wage tax) from premies volksverzekeringen (national insurance contributions). If Dutch wage tax was withheld on salary that the treaty allocates to Belgium, check whether you can correct your Dutch return and recover the excess withholding. The actual refund depends on the Dutch annual calculation.
Social insurance follows separate rules. An A1 certificate, where applicable, records which country's social security legislation applies. Dutch contributions can still be due on Belgian workdays if Dutch legislation applies to those days. Keep the certificate and the payroll breakdown to support the treatment of compulsory contributions in your Belgian return.
Check the Dutch 30% allowance separately
A Dutch payroll exemption under the 30% ruling does not automatically carry over to your Belgian return. The Belgian tax administration generally treats the allowance as remuneration and allocates it by work location. The Antwerp Court of Appeal accepted a reimbursement-of-costs argument in a ruling on 26 November 2019, so the treatment can be contested and depends on the facts. Check whether the amount in a Belgian calculation already represents only the Belgian workday share before applying the ratio again.
FAQ
Does the location of my employer decide where all my salary is taxed?
For a Belgian resident in this example, the physical location of the work generally determines the split. Your Dutch employer's location is relevant to the treaty conditions for the days worked in the Netherlands.
Do I include my Dutch workday salary in my Belgian return?
Generally, yes. Belgium can use it to determine the rate on your other taxable income under exemption with progression.
Can I change a Dutch return I already filed?
The Belastingdienst generally allows corrections for up to five years after the relevant income year. Its general correction period for 2023 therefore runs through 31 December 2028. If you need to challenge an assessment, check the separate objection deadline.
Does a Dutch wage tax refund also reimburse social insurance contributions?
A wage tax correction concerns the tax withheld. Social insurance contributions can remain due under the legislation that applies to your employment.
What records help if the authorities question the split?
Keep the annual pay statement, payslips, employer confirmation and workday calendar together. Add the A1 certificate if applicable and retain a copy of the allocation used in each return.
Sources
Werken over de grens, taxes as an employee in the Netherlands
Benelux Union, brochure Belgian cross-border workers in the Netherlands
Antwerp Court of Appeal, ruling of 26 November 2019.
This article explains the general framework and does not constitute personalised tax advice. Rules can change from year to year, and the treatment depends on your exact circumstances.
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