Cross-border work

If you have an EU/EEA or Swiss nationality, you do not need a residence permit to live in Belgium or Germany.

However, if you are a non-EU national and choose not to live in the Netherlands, you must ensure you have a valid residence permit for Belgium or Germany for the entire duration of your employment. A Dutch residence permit requires you to live in the Netherlands. Maastricht University cannot assist with residence permits for third countries. In addition, non-EU nationals in non-academic roles who live abroad will require a Dutch work permit to be able to work in the Netherlands. 

The country where you are covered for social security depends on several factors, such as the proportion of your work performed on campus versus from home, any other employment you may have, and whether you hold a civil servant position in another country. A change in these factors can shift your coverage from one country to another, which in turn affects where you take out health insurance, where your state pension and unemployment benefits are based, and in some cases, the amount of salary you receive from Maastricht University.

During onboarding, new cross-border employees will be asked to complete a questionnaire to determine their social security position. If your situation changes during your employment, it is important to inform us so your position can be reassessed. Maastricht University cannot advise which country’s social security system is more advantageous, as this depends on your personal circumstances.

Under existing bilateral tax treaties, employees living in Belgium or Germany generally pay wage tax in the Netherlands. There is one exception: staff with teaching duties living in Belgium are taxed in Belgium for the first two years of their contract. This exception does not apply to PhD candidates without teaching duties.

Note that due to a difference in the interpretation of the tax treaties, there can be situations where the German tax office wants to tax home office days in Germany. This will hopefully be resolved in the future.

Working long-term from countries other than Belgium or Germany is only permitted in exceptional cases and only after receiving positive advice from all relevant parties, including your line manager, faculty, HR, legal affairs, and finance.

• EU/EEA/Swiss nationals: No residence permit needed for Belgium or Germany.
• Non-EU nationals: Must hold a valid Belgian or German residence permit (and possibly a Dutch work permit if in a non-academic role).
• Complete the social security questionnaire during onboarding and request reassessment if your situation changes.
• Tax: Usually paid in the Netherlands, except Belgian-resident teaching staff (first 2 years taxed in Belgium).
• Permanent remote work from other countries is not allowed, unless approval is received due to exceptional circumstances.

Are you already working at Maastricht University as a cross-border worker? Check out the Community on UMployee for the latest information, events and to get in contact with other cross-border workers.