Working in the Netherlands, living in Germany: how your salary is taxed
The Netherlands taxes your salary for the days you work there. Since 1 January 2026, a protocol to the German–Dutch tax treaty allows up to 34 working days a year spent at home in Germany or in a third country to remain taxable only in the Netherlands; a day counts as soon as you work there for 30 minutes. From the 35th day, the rule no longer applies at all and Germany taxes the pay for all of those days, starting with the first.
You are insured in the Dutch social-security schemes, so the national-insurance premiums (AOW, Anw, Wlz) are due on your whole wage, and you must take out Dutch basic health insurance and pay the premium yourself — enter it; none is assumed. As a non-resident you receive the premium part of all tax credits and the tax part of the labour credit; if at least 90 % of your income is taxed in the Netherlands, you get the tax part of all credits through the Dutch tax return, which is the annual result shown.
Germany exempts the Dutch salary but uses it to set the tax rate on your other income (Progressionsvorbehalt), so it matters mainly if your spouse has income or if your home-office days exceed the threshold. The comparison shows the net of a Dutch resident with the same gross. Not modelled: Kinderfreibeträge, the 30 % ruling and the timing of the Dutch payroll — your employer may withhold more than the final Dutch tax.