Living and employed in Germany: where is freelance work in Belgium taxed in 2026?
Living in Germany and freelancing in Belgium? A fixed base may trigger Belgian tax. Explore the 2026 rules on residence, A1 certificates and healthcare VAT.
A German tax resident carrying out a liberal profession in Belgium may owe Belgian tax on the profit attributable to a fixed base regularly available there. Without a Belgian fixed base, the source analysis applies taxation in Germany only. Social security follows separate rules, and the correct treatment depends on the individual situation.
Figures below are illustrative and relate to income year 2026 (Belgian assessment year 2027); administrative amounts and treaty references reflect the position described in the source analysis.
Tax residence comes before the location of the work
Working in Belgium does not, by itself, establish Belgian tax residence. Equally, keeping a home in Germany does not settle the question if substantial ties exist in both countries.
Under Article 4 of the Belgium–Germany tax treaty, the successive residence tests are:
A permanent home available to the individual.
The centre of vital interests, meaning the closer personal and economic ties.
The habitual abode if the earlier tests do not resolve the position.
Nationality where the preceding tests remain inconclusive.
An illustrative case is someone who lives and holds salaried employment in Germany while developing a small independent professional activity in Belgium. Their homes, personal ties, employment and actual pattern of stays all matter. No single weekly schedule automatically establishes treaty residence.
Belgian registration also matters. The source analysis notes that entry in the Belgian national register creates a presumption of Belgian tax residence under domestic law. That presumption may need to be rebutted using the facts and the treaty. Registration is therefore not simply an administrative shortcut for starting a business.
Residence registration obligations must be considered separately from the preferred tax outcome. The source describes municipal registration for EU citizens staying for more than three months; it does not identify a tax-neutral equivalent of a German secondary-residence registration.
A regularly available room can create a Belgian fixed base
For liberal professions, Article 14 of the treaty gives the residence state the exclusive taxing right unless a fixed base is regularly available in the other state. Belgium may then tax only the income attributable to that base.
The practical distinction is between an ongoing place of practice and genuinely occasional access to premises.
Illustrative arrangement | Treatment described in the source analysis |
|---|---|
The same room, on a recurring weekly day, under an ongoing arrangement | A Belgian fixed base is likely; Belgium may tax the attributable profit. |
Visits at clients’ premises or ad hoc use of changing rooms, with no fixed place available | In the absence of a fixed base, taxation remains in Germany under Article 14. |
A German Federal Fiscal Court judgment, I R 52/16 of 11 July 2018, addressed a German resident with an office in Brussels and confirmed Belgium’s right to tax the related income.
The source analysis discusses about six months as an indicative permanence benchmark. This is not an automatic tax-free period or a statutory safe harbour. Recurring availability, continuity and the actual terms of use require examination; one day a week does not necessarily prevent a fixed base.
A fixed weekly room cannot be described as occasional merely to obtain a different tax result.
Belgium taxes the attributable profit, not all German income
Where the fixed base is established, the source analysis applies Belgian non-resident income tax to its professional profit:
Fees attributable to the Belgian activity − costs linked to that activity = profit to assess.
Relevant costs may include room rental and professional materials. Their allocation must reflect the actual activity.
For illustration, monthly fees of approximately €500–€3,000, with about €1,000 of monthly costs, produce a result ranging from a loss to roughly €24,000 annual profit, assuming a full year of activity. These figures illustrate the calculation base, not the final tax bill.
For 2026 income, the source gives the first two ordinary progressive brackets as:
25% up to approximately €16,720 of net taxable income.
40% on the portion above that threshold up to approximately €29,510.
These are progressive bands, not flat rates applied to all receipts. They do not constitute the complete tax calculation.
The source leaves two points expressly unresolved: eligibility for the basic tax-free amount where less than 75% of professional income is earned in Belgium, and the exact surcharge replacing municipal tax. A precise liability cannot be inferred without settling those points and reviewing the taxpayer’s wider position.
Germany’s exemption can still affect the tax on salary
Under Article 23, the source analysis treats profit taxable in Belgium through the fixed base as exempt in Germany, with progression.
This means the Belgian profit is not taxed again as ordinary German taxable income, but may affect the rate applied to German income, including salary. Exemption therefore does not necessarily mean that the German tax bill remains unchanged.
The Belgian profit must still be reported in the appropriate German return section. A Belgian assessment should be retained; the precise evidence required by the Finanzamt remains a point for confirmation.
The source applies the 1967 treaty. It records that a revised treaty was initialled on 24 July 2025, according to the German Ministry of Finance’s report dated 1 January 2026, but does not establish subsequent signature or entry into force. The applicable treaty text must therefore be confirmed for the relevant period before relying on the framework.
German social security and Belgian tax can apply together
Income tax and social security do not follow the same allocation rules.
Under Article 13 of Regulation (EC) No 883/2004, the source explains that a person normally employed in one Member State and self-employed in another is subject to the social security legislation of the employment state.
For the illustrative combination of German salaried employment and Belgian self-employment, this points to German social security for both activities. An A1 certificate provides evidence of the applicable legislation and supports the absence of Belgian self-employed contributions under that allocation.
The source identifies the DVKA as the relevant body for the described multi-state situation and notes electronic applications from 1 January 2025, including for self-employed applicants. The certificate should be requested before the first Belgian session.
German coverage does not necessarily mean there are no extra German contributions. The source flags possible compulsory German pension insurance for self-employed speech therapists working predominantly on medical prescription without employees. Whether that rule applies, and any relevant income level, needs confirmation with Deutsche Rentenversicherung.
An A1 certificate does not replace tax registration, a tax return or permission to practise.
Regulated healthcare requires a separate right to practise
For regulated healthcare, the tax arrangement is only one part of the framework.
The source uses speech therapy to illustrate the distinction between:
Establishment in Belgium, requiring recognition by a competent Community and a federal healthcare visa.
Temporary and occasional services, requiring prior authorisation through the applicable procedure.
A recurring weekly practice for an open-ended period may not qualify as temporary and occasional. This is assessed case by case.
The source mentions an indicative recognition period of about four months. That is a planning estimate, not a guaranteed administrative deadline. Professional permission must be settled before the first session.
Reimbursement by a patient’s health insurance scheme does not itself establish the practitioner’s legal authorisation. Professional liability cover for Belgian sessions and any employment-contract restrictions on side activities also require attention.
VAT exemption depends on the treatment and professional conditions
The source describes the Belgian Article 44 VAT exemption for qualifying therapeutic healthcare, including speech therapy. Since 2022, the exemption is limited to care with a therapeutic purpose. It also notes an equivalent German exemption for medical treatment.
However, the source expressly leaves the Belgian exemption’s application before Belgian recognition unresolved where the practitioner relies on a German qualification. It should not be assumed that all services are exempt merely because they relate to health.
Where the relevant exemption is established, invoices should refer to it and show no VAT. The place of supply and professional conditions must be considered before applying that treatment.
Registrations and deadlines for a 2026 start
The administrative steps depend on the actual arrangement, but the source identifies the following points:
Germany: notify the start of the freelance activity to the Finanzamt through the ELSTER tax-registration questionnaire within one month of starting.
Social security: request the A1 certificate before the first Belgian session.
Professional permission: complete the required recognition or temporary-service authorisation before practising.
Belgian business registration: a foreign sole proprietor operating from a Belgian address normally registers through an accredited business counter with the Crossroads Bank for Enterprises, using the foreign home address and a Belgian establishment unit. The source quotes €111.50 for 2026. Whether a part-time rented room constitutes an establishment unit requires confirmation.
Belgian tax: where the fixed base creates taxable Belgian professional income, arrange registration for the non-resident return and file annually for the preceding calendar year.
An activity beginning in December 2026 can already require a return for income year 2026, filed in 2027. The source does not provide an exact filing date, so none should be inferred.
Keep separate records of Belgian fees and costs. For residence questions, a calendar of stays, travel evidence, housing documents and employment records can help substantiate the facts.
Remote work for the German employer raises another question
Independent sessions and salaried work performed remotely from Belgium must be analysed separately.
For occasional Belgian workdays for a German employer, the source refers to Article 15 and continued German salary taxation where all three stated conditions hold:
Work in Belgium does not exceed 183 days in the calendar year.
The employer is not Belgian.
The remuneration is not borne by a Belgian establishment of the employer.
The day count is not the only condition. Regular remote work from Belgium also calls for a fresh review of social security and the overall residence facts.
Frequently asked questions
Can I work in Belgium one day a week without paying Belgian social contributions?
The source describes German social security coverage where a person is normally employed in Germany and self-employed in Belgium, evidenced by an A1 certificate. Belgian income tax and business-registration obligations can nevertheless arise.
Does renting a room once a week create a fixed base?
It can where the same room is regularly available under a continuing arrangement. The source’s six-month discussion is indicative, not an automatic exemption for shorter arrangements.
How much Belgian tax would I pay on the freelance fees?
The calculation starts from attributable profit after linked costs, not gross fees. The source gives the first 2026 brackets as 25% and 40%, but leaves the non-resident tax-free allowance and surcharge unresolved, so those bands alone cannot establish the bill.
Is the Belgian income automatically ignored in Germany?
No. Under the exemption-with-progression treatment described in the source, the profit must still be reported and may affect the rate applied to German income.
Does Belgian residence registration make the freelance activity easier?
It does not replace business registration or professional permission. It may also create a domestic presumption of Belgian tax residence, requiring the actual facts and treaty tests to be examined.
Are healthcare sessions automatically exempt from VAT?
No. Therapeutic purpose and the applicable professional conditions matter; the source specifically leaves exemption before Belgian recognition subject to confirmation.
Sources
The references below are those cited in the source analysis. The 2024 non-resident return notes provide background and are not a 2026 filing calendar; the treaty status report does not establish later developments.
German Federal Fiscal Court, judgment I R 52/16 of 11 July 2018.
Grant Thornton: permanence criterion for a fixed place of business.
Belgium–Germany treaty, Article 23: elimination of double taxation.
German Ministry of Finance: status of tax treaties on 1 January 2026.
FPS Finance: explanatory notes to the non-resident tax return, 2024.
Billy: Belgian personal income tax brackets for 2025 and 2026 income.
Xerius: foreign sole proprietorship with an establishment unit in Belgium.
INASTI: working in Belgium as a foreign self-employed person.
Anwalt.de: pension insurance obligation of self-employed speech therapists.
JSIS practical guide to the reimbursement of medical expenses.
Billy: VAT exemption under Article 44 of the Belgian VAT Code.
Commune of Auderghem: first registration in Belgium for EU citizens.
This article explains a general framework and is not a personalised tax opinion. Tax rules and administrative requirements can change from year to year. The correct treatment depends on the exact residence facts, working arrangements, applicable treaty, professional permissions and individual income position.
Need tax advice tailored to your situation?
Have a similar situation? Befiscal has already handled files like this one. To get a written tax analysis tailored to your own figures and situation, click the “Ask your question” chat button on the right of this page: our assistant takes over, gathers the information needed and guides you through to your personalised written analysis.