Field help: (2024) Have you had another place of residence in Belgium?

If you have another residence in Belgium, select "Yes".

Since 2004, the special cross-border commuter regime has been abolished, so that now the general DTA regime applies. This means that the income of employees who live in the border area of one state and work in the border area of the other state is taxed in the country in which they work (as is the case in Luxembourg, the Netherlands, Denmark or Poland).

But there is a special regulation for commuters from Belgium:

• As the country of residence, Belgium exempts the wages (including civil servants' salaries and pensions) taxed in Germany from income tax as the country in which the work is carried out, and only includes them in the progression clause.
• However, this income is included in the Belgian municipal tax, which is to be paid as an additional tax to the income tax.
• In order to compensate for this Belgian municipal tax, German income and wage taxes on this income will be reduced by a flat rate of 8%.