I have a job offer from a Dutch software company (located and registered in Amsterdam), where I would be able to work remotely from Belgium most of the time (visits to the Amsterdam office a few days each month). I live and am registered in Belgium.

With my current employer (in Belgium), there is both the “social security contribution (NSSO)” and “paye tax on normal wages” that are paid by the employer. (They are about 40% of my gross salary).

It seems hard to find accurate information online about the tax rules in this situation. But there seems to be a 183-day rule, according to which I would be taxable in Belgium (and not in the Netherlands), if all these conditions are met:

– the employee stays in the country of employment for no longer than 183 days;
– the salary is paid by (or on behalf of) an employer who is not a resident of the country where the employee works; and
– the salary is not borne by a permanent establishment of the employer in the country where the employee works.

How to avoid double taxation if I live in Belgium, but work abroad?

About the second point, I’m not sure if “where the employee works” refers to where I’m located when working (from home), or where the company is for which I’m working. Also I’m not sure about the meaning of the third point.

On the salary offer that I currently received, the net salary would be about 78% of the gross salary, which would not be possible if the company pays Belgian taxes.

I was wondering if anyone knows / has experience with this situation, and what the tax situation would be. If social security and/or income taxes would be paid in the Netherlands or in Belgium, if they are paid by the employer (from the gross salary), or if I would need to pay additional taxes from the net salary. And if there can be the situation where I would have to pay the same tax two times in both countries.

2 comments
  1. You definitely wil be paying a good share of taxes in the country in which the economic activity is taking place. Is your employer prepared to pay high Belgian taxes?

  2. I think you don’t meet points 2 and 3 so the 183 days rule doesn’t apply to u. However, there is a treaty between the NL and BE saying that if you are a cross border worker and you work more than 25% from home then you pay social contributions where you live and you also pay taxes there on the days you worked from home. The other days you pay taxes in working country.
    Since Covid, the NL and BE came into a new temporary agreement that the days you work from home are counted as working from office. This was extended several times and the current extension lasts until the end of the year. Untill then you can enjoy the benefits of working from home while paying social contribution and taxes in the NL. But if this temporary rule is not extended anymore then unfortunately you have to pay social contributions in BE and taxes on the days u work here

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