183-day Rule - GIP

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If a Dutch company employs an employee who lives in the Netherlands in Germany, the salary is taxable in Germany. That is the main rule. However, it may be that the employee’s tax liability does not shift to Germany. This is the case, for example, if the employee works less than 183 days in a period of 12 months in Germany. However, if he works more than 183 days within a period of 12 months in Germany, then the tax liability shifts to Germany

Example

An employee works in Germany for five months from 01 August 2016 and works 100 days in Germany during this period. In 2017, the employee works the first four months in Germany with the number of 88 working days. Since in this case he has worked 188 days in Germany in the period of 12 months, the tax liability is shifted to Germany.

Business premises in Germany

Taxation shifts to Germany from the first day of work if the employer has a permanent premises in Germany and the work is performed for a formal or material employer in Germany. Therefore, temporary workers who are hired out to Germany by a Dutch temporary employment agency are taxed in Germany from the first day.

• • Working
  • Living in the Netherlands, working in Germany
    • Short and sweet
    • Work
      • Dismissal due to illness
      • Labour law
      • Wage / Salary
      • Holidays and holiday pay
      • Looking for a job
      • Mini-jobs in Germany
      • Recognition of professional qualifications
    • Pensions
    • Unemployment
    • Working in several countries
    • Sick note
    • Posting
    • Sickness allowance
    • Health insurance
    • Family
      • Child supplement and other family benefits
      • Sick child? What now?
      • Family insurance
    • Taxes
  • Living in Germany, working in the Netherlands
    • Short and sweet
    • Posting
    • Work
      • Labour law
      • Wage / Salary
      • Special leave
      • Holiday / Holiday pay
      • Looking for a job
      • Recognition of professional qualifications and diplomas
    • Continued payment of wages and sickness allowance
    • Unemployment
    • Health insurance, sickness allowance and nursing care
      • Long-term care insurance in the Netherlands (WLZ)
      • Health insurance supplement
    • Sick note
    • Family
      • Pregnancy / Birth
      • Parental benefit, parental leave
      • Family health insurance
      • Voluntary partner insurance for AOW old-age pension
    • Pensions
    • Taxes
    • Working in several countries
  • Living in Belgium, working in Germany
    • Taxes
    • Working in several countries
    • Sick note
    • Health insurance
    • Work
      • Looking for a job
      • Recognition of professional qualifications
      • Holidays and holiday pay
      • Labour law
      • Wage and Salary
    • Unemployment
    • Child and family
    • Pensions
    • Sickness allowance
  • Living in Germany, working in Belgium
    • Working in several countries
    • Illness and incapacity for work
  • Living in the Netherlands, working in Belgium
    • Child and family
      • Childcare supplement
    • Working and unemployment
      • Looking for a job
      • Recognition of qualifications
    • Working in several countries
    • Unemployment
    • Pensions
    • Sickness and incapacity for work
    • Taxes
    • Health insurance

• • Companies
  • Companies in Germany
    • Taxes for long-distance drivers
    • Determination of social security provisions
    • 183-day rule
    • Posting workers to the neighbouring country
  • Companies in the Netherlands
    • 183-day rule
    • Determination of social security provisions
    • Posting workers to the neighbouring country

• • Living
  • Living in Germany
    • Dutch pension and health insurance
    • Voluntary insurance AOW
    • Moving with unemployment benefit
    • Dutch pension and taxes
  • Living in the Netherlands
    • Taking German unemployment benefit with you to the Netherlands
    • Pension and health insurance
    • Pensions and taxes

• • Studying
  • Studying in Germany
    • Studies and part-time job
    • Working students
  • Studying in the Netherlands
    • Health insurance
    • Studies and part-time job
    • Residence
    • Funding and scholarships
    • Old-age pensions

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