🇧🇪 COUNTRY A Belgium VS 🇩🇪 COUNTRY B Germany

At professional salary levels (€60,000–€150,000), Belgium typically produces a higher total deduction than Germany. Belgium's income tax reaches 50% from €46,440, and communal surtaxes add 6–10% on top of that marginal rate. Germany's income tax is 42% above €68,481 and 45% above €277,826 — but Germany's social contributions are higher (~20.85% vs Belgium's ~13.07%). At €80,000: Belgium deducts approximately 54% vs Germany's 41%. The gap narrows significantly at lower incomes where Germany's higher social contributions matter more.

Belgian taxpayers pay a communal additional tax (centimes additionnels communaux) on their federal personal income tax liability. The rate is set by each commune (municipality) annually. Brussels Capital Region: 0%. Antwerp: 7%. Ghent: 7.6%. Liège: 8.9%. The range runs from 0% (Brussels) to approximately 9.9% in some smaller communes. The surtax is calculated on the federal PIT owed — so a 7% communal rate on €20,000 of federal tax adds €1,400. Choosing to register in Brussels rather than a Flemish or Walloon commune can save €1,000–€4,000/year for a professional earning €80,000+.

Yes. The Belgium-Germany double taxation treaty covers cross-border workers. Employment income is generally taxed in the country where the work is performed — so a Belgian resident working in Germany pays German income tax on their German employment income, with Belgium providing a tax exemption (with progression). Cross-border commuters in certain border regions may have specific arrangements under the treaty. For workers at Belgian-German employers with teams in both countries, the days-worked split becomes important for determining which country's tax applies to each day of work.

Belgium's old special tax status for foreign executives (the former 'expat regime') was reformed significantly in 2022. The new Belgian Inpatriate Tax Regime (BBIS) applies to employees and directors recruited from abroad who take up employment with a Belgian entity. To qualify: the person must not have been a Belgian tax resident in the 5 years before employment; they must earn at least €75,000/year; and they must be employed in Belgium. Benefits include a flat 30% cost-of-living allowance (up to €90,000/year) that is tax- and social-contribution exempt, and exemption from Belgian tax on certain foreign-source income. The regime lasts for 5 years (extendable to 8). Not all employers offer it — check with a Belgian conseiller fiscal.