Moving to the Netherlands From Germany 2026: 150 km, Taxes

Short answer

Moving to the Netherlands from Germany needs no visa, residence permit or MVV. Deregister (Abmeldung) in Germany within two weeks of moving out, then register at your Dutch town hall within 5 days if you stay longer than 4 months. For the 30% ruling, where you lived decides: more than 150 km from the Dutch border for more than 16 of the last 24 months. Berlin, Hamburg and Munich are beyond that line; Düsseldorf, Cologne and Münster are not.

Key facts for 2026

150 km in a straight line from the Dutch border is the 30% ruling distance test.
16 of the 24 months before your first Dutch working day must be spent beyond that line.
About 40 km separates Düsseldorf from the Dutch border; Berlin is about 425 km away.
2 weeks after moving out is the German deadline for your Abmeldung.
€1,000 is the highest German fine for deregistering late.
34 days of home working a year is the limit for cross-border commuters, from 2026.
5 days after arriving is your deadline to register at a Dutch town hall.

This is general information about Dutch law, not legal advice for your situation. Rules change; figures are for 2026. No rights can be derived from this text.

The 150 km rule

The 30% ruling and the 150 km rule: which German cities qualify

The 150 km line of the 30% ruling cuts through Germany: Düsseldorf, Cologne and Münster lie inside it, while Berlin, Hamburg and Munich lie far beyond.

In the 24 months before your first working day in the Netherlands, you must have lived more than 150 km in a straight line from the Dutch border for more than 16 months. The Belastingdienst names parts of Germany among the places that are too close, and in 2026 your salary must also be above €48,013 (Belastingdienst). Where you lived counts, not your passport.

City where you lived	Distance to the Dutch border	The 150 km test
Aachen	about 5 km	Within 150 km: months lived here count against you
Düsseldorf	about 40 km	Within 150 km: months lived here count against you
Münster	about 50 km	Within 150 km: months lived here count against you
Cologne	about 60 km	Within 150 km: months lived here count against you
Dortmund	about 65 km	Within 150 km: months lived here count against you
Osnabrück	about 70 km	Within 150 km: months lived here count against you
Bremen	about 105 km	Within 150 km: months lived here count against you
Koblenz	about 120 km	Within 150 km: months lived here count against you
Hannover	about 180 km	Beyond 150 km: meets the distance test
Hamburg	about 190 km	Beyond 150 km: meets the distance test
Frankfurt	about 205 km	Beyond 150 km: meets the distance test
Stuttgart	about 320 km	Beyond 150 km: meets the distance test
Berlin	about 425 km	Beyond 150 km: meets the distance test
Munich	about 505 km	Beyond 150 km: meets the distance test

Our calculation: straight-line distance from the city centre to the nearest point of the Netherlands, measured on Natural Earth map outlines and rounded to 5 km. It is an estimate, not a tax decision, so measure your own former address if it lies near the line.

Worked here before? If you had the ruling in an earlier Dutch job that started at most 5 years ago, and met the distance rule back then, you do not need to live beyond 150 km again (Belastingdienst).
Your own case: run it through our 30% ruling checker, then estimate the effect with our salary calculator.

At a glance

Moving to the Netherlands from Germany: what applies to you

As a German citizen you move freely, but Germany expects you to deregister before you go.

Your situation	What applies to Germans	Source
Living in the Netherlands	No residence permit and no IND registration; your passport or ID card is proof	IND
The MVV entry visa	Not needed for EU/EEA nationals	IND
Working	Free to work, without a work permit	IND
Staying longer than 4 months	Registration in the BRP at your town hall	Government.nl
Leaving your German address	Abmeldung within two weeks; a fine of up to €1,000 if you are late	Bundesportal

Moving out without a new home in Germany? Deregister with your registration office in person, in writing or online, and give your new address and country (Bundesportal). For stays of more than 3 months, the IND expects you to work, to have enough income or to study (IND).

Cross-border

Living in Germany, working in the Netherlands: tax, insurance and unemployment

If you keep your German home and only work in the Netherlands, you are a cross-border commuter, with rules of your own.

Where you pay tax. For a Dutch employer you usually pay tax on your wages in the Netherlands. From 2026, more than 34 days a year of working from home means German tax on the pay for all your home-working days; at 34 days or fewer, those days stay taxed in the Netherlands (Belastingdienst). The two countries signed their tax treaty in Berlin in 2012 (wetten.nl).
The 90% rule. If more than 90% of your yearly income falls under Dutch tax, you can file your Dutch return as if you lived in the Netherlands (GrensInfoPunt).
Social security. Besides tax, you normally pay social security contributions in the Netherlands, with some exceptions (GrensInfoPunt).
Health insurance. You register with a Dutch health insurer and pay the premium yourself. Form S1 from that insurer lets you register with your German health insurer without paying contributions, and you decide in which country you receive care (GrensInfoPunt).
Unemployment. Lose your Dutch job completely and you claim benefit in Germany, with form PDU1 from the UWV; register as a jobseeker 3 months ahead, or within 3 days if you hear later (GrensInfoPunt).
Sent by a German employer? You stay taxed in Germany if you spend at most 183 days in 12 months in the Netherlands, are not hired out to a Dutch employer and are still paid from Germany (Belastingdienst). A posting of up to 12 months needs an A1 certificate, applied for before you go (GrensInfoPunt).
Working in Maastricht? See our Maastricht employment guide and Maastricht immigration guide.

Step by step

Moving house to the Netherlands: your first weeks in 9 steps

Start in Germany, because the Dutch steps only begin once you have an address to register at.

Deregister in Germany Do it within two weeks of moving out (Bundesportal).
Find a Dutch address you can register at Registration happens at your fixed home address (Rijksoverheid), so ask the landlord before you sign.
Register within 5 days If you will live here longer than 4 months, go in person within 5 days of arriving. Usually you need an appointment, so book early (Netherlands Worldwide).
Wait for your BSN It follows within a few weeks, depending on the municipality (Netherlands Worldwide); our BSN guide explains what it is for.
DigiD and a bank account Once you are in the BRP you can request a DigiD, and a Dutch bank will ask for your BSN.
Dutch health insurance within 4 months It is compulsory even if you keep a German policy, and taking it out later leaves the gap uninsured (Government.nl).
A family doctor Registering with a GP is not compulsory but advisable, and your insurer can help you find one.
Your licence and your diplomas Your German licence stays valid for years (RDW) and can always be exchanged (RDW). A regulated profession needs recognition (Government.nl), and DUO can grant a Dutch title for a foreign diploma (GrensInfoPunt).
Check the 30% ruling Compare your former address with the 150 km table before your first working day.

Renting

Renting in the Netherlands: the deposit and the lease term

Check the deposit and the lease term before you sign your first Dutch lease.

The deposit. At most 2 months of basic rent on a lease signed from 1 July 2023 (Rijksoverheid), returned within 14 days after the lease ends, or within 30 days for what is left after damage (Civil Code, article 7:261b). Our deposit calculator checks the amount, and our free deposit check tells you whether a lawyer can recover it.
The lease term. A fixed term running out does not end a lease by itself. Leases of 2 years or less for groups named by government decree are the exception, and even those need a written warning from the landlord (Civil Code, article 7:271).
Border towns. See our Maastricht tenancy guide and Nijmegen deposit guide.

Work

Working in the Netherlands: the rules in your contract

Four rules in a Dutch employment contract are worth checking before you sign.

Probation: at most 1 or 2 months depending on the contract, and none on a contract of 6 months or less (Rijksoverheid); see our probation period guide.
Holiday allowance: at least 8% of your gross annual salary (Rijksoverheid); see our holiday allowance guide.
Sick pay: at least 70% of your wages, and in the first year at least the minimum wage (Rijksoverheid); see our sick leave guide.
Fixed-term contracts: with gaps of at most 6 months, the last one becomes permanent after more than 36 months or more than 3 contracts, unless a collective agreement stretches that to 48 months and 6 contracts for certain functions (Civil Code, article 7:668a).
Leaving? Our notice period guide covers resigning, and what to do after a dismissal the other side.

A problem with your Dutch employer? Talk to an employment lawyer

Need help with this? We match you with an English-speaking Dutch employment lawyer. Free 15-minute matching call first. Lawyer fees are paid to the firm and explained before you proceed.

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Keep reading

Related guides

More of our guides for moving to the Netherlands from Germany.

Tax

30% ruling checker

Does the expat scheme apply to you?

Pay

Netherlands salary calculator

Your 2026 net pay, month by month.

Admin

BSN number

What the citizen service number is for.

Service

Free deposit check

Is your landlord keeping your deposit?

Work

Notice period

How much notice you and your employer give.

Visas

Which Netherlands visa you need

For a partner or family from outside the EU.

FAQ

Frequently asked questions

Do I need a visa or permit for moving to the Netherlands from Germany?

No. German citizens need no visa, residence permit or MVV, and a Dutch employer needs no work permit for you. Before you go, deregister with your German registration office within two weeks of moving out; deregistering late can cost up to €1,000. In the Netherlands, register in person at the town hall within 5 days of arriving if you will stay longer than 4 months.

I lived in Düsseldorf or Cologne. Can I still get the 30% ruling?

Not on the distance test if you lived there too long. Both cities are well within 150 km of the Dutch border, and you need more than 16 of the 24 months before your first working day at an address beyond that line. There is an exception if you had the ruling in an earlier Dutch job that started at most 5 years ago and met the distance rule back then.

Does a move from Berlin, Hamburg or Munich pass the 150 km test?

By our calculation, yes: in a straight line from the city centre, Berlin is about 425 km from the Dutch border, Hamburg about 190 km and Munich about 505 km. The distance test is only one condition, though. In 2026 your salary must also be above €48,013, and the other conditions of the ruling still apply to you.

I live in Germany and work in the Netherlands. Where do I pay tax?

For a Dutch employer you usually pay tax on your wages in the Netherlands. From 2026, working from home matters: above 34 home-working days a year, the pay for all those days is taxed in Germany; at 34 days or fewer, it stays taxed in the Netherlands. A home-working day is any day with more than 30 minutes of work at home.

Which health insurance do I need as a cross-border commuter?

If you work in the Netherlands, you normally register with a Dutch health insurer and pay the premium yourself. Ask that insurer for form S1 and use it to register with your German health insurer without paying contributions there. You then decide in which country you receive care. Other jobs or home working can change this, so check your own situation.

Where do I claim unemployment benefit if I live in Germany?

If you lose your Dutch job completely, you apply for unemployment benefit at the German employment agency, with form PDU1 from the UWV. Register there as a jobseeker 3 months before the job ends, or within 3 days if you learn about it later than that. If you keep part of your Dutch work, you claim from the UWV instead.

Can I keep driving in the Netherlands with my German licence?

Yes. A licence from an EU country stays usable here for 15 years from its date of issue for cars and motorbikes, as long as it is valid, and for 5 years for trucks and buses. If yours was issued more than 15 years ago, you have 2 years after moving. A valid EU licence can always be exchanged through your municipality.

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