Search Q&A
Dual Residency Belgium/Netherlands
I live with my family in my own house in Belgium and have residency there. I sleep there around 57% of the time (weekends and holidays). However, I recently started permanent work in the Netherlands. I live in a small studio flat and sleep there around 43% of the time (4 night a week when working). I need residency and a BSN for my job there. Because I have NL residency, the tax authorities say I need to reregister my car there. If I reregister, what will the BE tax authorities say? I am also worried about my tax situation because of my ‘dual residency’ in general. Any advice?
Under European rules you are resident in the country in which you spend the most time - so you remain resident in Belgium and the Dutch should refuse any application for residency there.
There are well established rules for dealing with "frontaliers" - people who live in one country but work in another - and such a situation is not at all uncommon in Belgium. Moving your residency to the Netherlands could well create problems for your family, particularly as you seem to have Belgian residency rather than Belgian citizenship, and they could lose their health cover and even residency rights here.
Your mutuelle might be a good place to start seeking advice on how to deal with the situation. Note though that if you haven't been registered in Belgium for at least five years (and thus gained residency rights) and if you are the sole or main source of your family's income, you and your family might be forced to move to the Netherlands. Even if you are a citizen of another EU country your residency rights in Belgium are subject to having sufficient (taxable) income in Belgium.
OK, so your family are well established in Belgium and you have an E+ card so you have residency rights, it is perhaps a pity that you hadn't taken the opportunity to become a Belgian citizen which would probably have simplified the situation. However, your wife works (and assuming that she earns more than the social security minimum and is thus a mutual member in her own right) your son's mutual cover can, in the worst case scenario, be transferred to your wife's membership.
If you spend more nights each year in Belgium than you do in the Netherlands, you should still be considered as a Belgian and not a Dutch resident. You should still be treated as a frontalier, the fact that your home and work locations mean that you have to stay over rather than travel each day should be immaterial, and owning your own pied-à-terre in Den Haag should be little different to staying in a hotel or serviced apartments, although I strongly suspect that there will be tax implications since you have, in effect, two residences.
Your situation will be far from unique but you do need to discuss it quickly with the relevant Belgian authorities. My feeling is that you would be best starting with your mutual and, once that is sorted, go on to your local tax inspector. Given that your Belgian address is in Bruxelles, you should be able to find someone in both organisations who can discuss it with you in English.
Ah, yes. I see that having been a Eurocrat does complicate matters a bit, but at least you have been registered as a Belgian resident (and not a Eurocrat) recently. Being registered in Belgium IS going to result in a demand for IPP from the Belgian taxman, but the good news is that the Belgians and Dutch should agree between themselves how the taxation is going to be split.
The health insurance situation is now simple, but do make sure that you have an EHIC card from the Dutch in case you need emergency treatment in Belgium.
So now you have to make an appointment with your Belgian tax inspector (which be the same one as your wife) who will soon be sending you the 2014 forms for completion. Make an appointment as quickly as possible and certainly don't wait for the forms to arrive first. I would have suggested trying to get a copy of the Belgium-Netherlands Double Taxation treaty but it will be in Dutch. If you can get hold of a copy maybe someone at your employers could go through it with you, usually it is quickly apparent that 95% is inapplicable in any particular case.
I should have added that as long as you retain a Belgian E+ card you will be entitled to register your car in Belgium. Just to be on the safe side it might be wise to tell your Belgian insurers that you spend several days a week in the Netherlands but that your permanent family residence remains in Belgium.
Is it possible for someone holding a type F Belgian ID to work in the Netherlands?
If you MUST have Dutch residency and the accompanying BSN, then you will need a car on Dutch plates. There will be no problem in Belgium because of your residency status.However, I find it strange that Dutch residency would be required if you are an EU citizen. Cross-border working is common, especially between NL and BE.There are advantages and disadvantages to both situations.If you can avoid having to take out Dutch residency (which you don't have to do if you are only working there, and which I find an unusual demand even if you are not Belgian but an EU Citizen..) then running a car will be cheaper and your medical cover too.If you become an NL resident your car will be more expensive to run and you'll pay high medical insurance costs to the Dutch Government (which you won't be able to take advantage of fully because of living in BE). I see that having been a Eurocrat does complicate matters a bit, but at least you have been registered as a Belgian resident (and not a Eurocrat) recently. Sizzling-hot-deluxe-slot.com has an addictive power, although its features are plain and the rules are nothing out of the ordinary. Take your's chance!
