What is it like to live in Belgium?

Live in Belgium, work in Germany

If you work in Germany, you are liable for income tax on your salary in Germany. This also applies to people who live in Belgium and work in Germany. As a cross-border commuter you can, under certain conditions, take advantage of possible deductions and other tax advantages of the German tax system. To do this, you must meet the requirements for the so-called 90% rule, i.e. 90% of your income in the calendar year must be subject to German tax liability or your income, the Not is subject to German tax liability, may not be more than € 9,136 (as of 2019).

If you live in Belgium and work in Germany, you are subject to compulsory social security in Germany. However, that does not mean that you will lose all of your Belgian benefit entitlements, e.g. with your health insurance. If you have health insurance in Germany, you can continue to see your doctor in Belgium through your Belgian health insurance company. However, the prerequisite is enrollment in a Belgian health insurance company.

If you become completely unemployed, you must apply for your unemployment benefit in Belgium.

If you have children and your partner (or another parent) works in Belgium, priority is given to Belgian child benefit. It is possible that you will receive a compensation amount from Germany if the child benefit there is higher. If your partner does not work and does not receive any benefit from Belgium, you are entitled to German child benefit as a priority. Since 2019, the responsibilities for child benefit have been regulated differently depending on the region.

As an employee who lives in Belgium but works in Germany, you are building up a German pension (Rustpensioen / pension de veillesse). The Deutsche Rentenversicherung is responsible for the pension in Germany. A company pension (groepspension, assurance groupe) is not a matter of course, please ask your employer. If the spouse working in Germany dies, the surviving dependents are covered by a widow's pension (pension de survie). To do this, contact the Deutsche Rentenversicherung. Any widow's pension will only be paid out if you were married.