Field help:
Have you had another place of residence in Belgium?
If you maintain an additional residence in Belgium, select "yes".
Since 2004, the special cross-border commuter regulation has been abolished, and the general double taxation agreement (DTA) regulation now applies. This means: Income from employees who live in the border area of one country and work in the border area of the other country is taxed in the respective country of employment (as is the case with Luxembourg, the Netherlands, Denmark, or Poland).
However, there is a special regulation for commuters from Belgium:
- Belgium, as the country of residence, exempts wages taxed in Germany as the country of employment (including civil service salaries and pensions) from income tax and only includes them in the calculation of the tax rate.
- However, this income is included in the Belgian municipal tax, which is an additional tax on income tax.
- To offset this Belgian municipal tax, German income and wage tax on this income is reduced by a flat rate of 8%.
