Living in the Netherlands and working in Belgium with telework in 2026
Living in the Netherlands and working in Belgium? Tax may follow workdays, while social security follows separate rules. Understand telework and A1 checks.
A Dutch resident working for a Belgian employer may pay income tax in both countries, while remaining covered by only one social security system. The workday split, residence facts and any approved telework arrangement determine the outcome, depending on individual circumstances.
The three-day/two-day schedule below is illustrative. The tax discussion concerns income year 2026, corresponding to Belgian assessment year 2027; arrangements continuing into 2027 require a fresh check of the applicable rules.
Start with residence, work location and social security
Consider an employee who lives in the Netherlands, works at a Belgian office and regularly teleworks from their Dutch home. There are three separate questions:
Where is the employee resident for tax purposes?
Which country may tax each part of the salary?
Which country's social security legislation covers the employment?
A Belgian employment contract does not, by itself, resolve all three. Likewise, an A1 certificate concerns social security; it does not allocate income-tax rights.
Tax residence depends on the actual home and personal circumstances. Temporary stays near the office do not automatically mean a relocation, but accommodation, personal ties and the overall pattern of life matter. Municipal registration must reflect the facts and comply with local obligations; it should not be treated as a tax-planning switch.
How a three-day/two-day schedule affects salary taxation
For ordinary private-sector employment, the physical place of work is central to the treaty analysis. Where the employer is established in Belgium, the familiar 183-day exception does not automatically protect Belgian workdays from Belgian tax.
In a simplified pattern of three days at the Belgian office and two days working at home in the Netherlands, the starting allocation is:
60% of workdays in Belgium;
40% of workdays in the Netherlands.
This is an illustration, not a fixed payroll election. The annual allocation must follow the relevant work record and the treatment of each remuneration component. Bonuses, absences and business travel need their own review.
The Dutch return and the Belgian non-resident return must be coordinated so that the treaty's double-taxation relief is applied correctly. Belgian payroll withholding should not be assumed to settle every Dutch obligation.
A calendar recording work locations, supported by travel and payroll records, helps substantiate the allocation. Record changes when they happen rather than reconstructing the year from memory.
Why 40% telework needs a separate social security decision
Under the ordinary multi-state rules for the situation described, working 25% or more in the residence country generally points to that country's social security system. Two equal homeworking days out of five therefore ordinarily point to the Netherlands.
The cross-border telework Framework Agreement can allow Belgian coverage when qualifying telework in the residence state remains below 50%, the remaining work is performed in Belgium, and the other conditions are satisfied. Both countries participate.
The exception requires a request and agreement between employer and employee. Confirm the applicable legislation and obtain the relevant A1 documentation. Do not assume that three office days alone establish Belgian coverage.
Work in another country or a changed schedule needs review. Exactly 50% homeworking is outside the “below 50%” condition.
Belgian allowances and Dutch deductions
Belgium's 75% professional-income test is relevant to access to personal tax advantages for non-residents. However, Dutch residents below that threshold may qualify for treaty-based personal benefits on a proportionate basis.
The proportion is not necessarily the percentage of Belgian workdays: the relevant worldwide-income calculation also matters. Other income can therefore change the result.
Dutch mortgage deductions and any applicable cross-border compensation should be examined together with both tax calculations. A headline salary split does not establish how much of a deduction will ultimately be usable, nor does it guarantee the same take-home pay as a domestic job.
Check benefits and reimbursements before relying on a net salary estimate
Request a payroll illustration that identifies the tax treatment in each country and the social security treatment of the whole package.
Particular points to check include:
bonuses and the period of work they reward;
occupational pension contributions and insurance;
meal vouchers and any company car;
international commuting costs;
temporary accommodation and relocation expenses.
A payment labelled “expenses” is not automatically exempt. Employer payment of accommodation does not, on its own, establish that it is a business expense. Keep invoices and have the underlying purpose and applicable conditions reviewed.
Starting work while receiving Dutch unemployment benefits
Someone receiving WW should report the new employment to UWV and follow the instructions for income reporting and any termination of entitlement.
UWV distinguishes stopping the entitlement from merely stopping payment. Its guidance on stopping entitlement describes possible continuation within six months, but this is not an unconditional guarantee for every subsequent job loss.
Obtain confirmation of the relevant decision and remaining entitlement. Do not assume that resignation or a termination agreement preserves benefits without a separate eligibility check.
Prepare the returns and any later move
For 2026 income, coordinate the Dutch income-tax return with any required Belgian non-resident return for assessment year 2027. Check the official filing dates for the actual return concerned; a previous year's timetable is not a confirmed future deadline.
A later move to Belgium changes the analysis. Reassess tax residence, payroll, social security, health coverage, foreign accounts and any Dutch property or pension arrangements at that point. A commuting-period conclusion should not simply be carried over after relocation.
Frequently asked questions
Does a Belgian employer mean all my salary is taxed in Belgium?
No. Dutch homeworking days can change the allocation of taxing rights. The actual work locations and applicable treaty provisions must be considered.
Does an A1 certificate remove Dutch tax on homeworking days?
No. It documents applicable social security legislation. Income tax follows separate rules.
Can two homeworking days be compatible with Belgian social security?
Potentially, under the Framework Agreement and its conditions. The arrangement must be requested; a 40% schedule does not make the exception automatic.
Do I lose every Belgian allowance if less than 75% of my professional income is taxable there?
Not necessarily. Dutch residents may have proportionate treaty-based personal benefits, with the calculation depending on the relevant worldwide income.
What should I ask the employer before starting?
Ask for the planned social security determination, A1 arrangements where relevant, and a cross-border payroll illustration. Also agree how work locations and changes to the schedule will be recorded.
Sources
This article explains a general framework and is not personalised tax advice. Rules change from year to year, and the treatment depends on the exact facts of each situation.
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