Compare taxes and see how much you save moving from Belgium to Germany
Belgium and Germany are neighbours and major EU economies with significant cross-border employment — but their tax systems produce notably different outcomes. Belgium's personal income tax tops at 50% from €46,440, with communal (municipal) surtaxes adding 0–9.9% depending on commune (Brussels: 0%, most Flemish/Walloon communes: 6–9%). Employee social contributions in Belgium are approximately 13.07%. Germany's income tax reaches 45% (Reichensteuer) above €277,826 and 42% (Spitzensteuersatz) above €68,481 — but employee social contributions total approximately 20.85%. The result: Belgium is more expensive in income tax at mid-incomes (€60,000–€120,000), while Germany's higher social contributions close the gap at lower incomes. Neither is a low-tax jurisdiction — effective total deductions of 45–55% are typical for professional salaries in both countries. Belgium's key advantage: Brussels commuters from surrounding communes pay zero communal surtax. Germany's key advantage: Steuerklasse III for married couples significantly reduces tax for households with unequal incomes.
Top Rate (above €46,440)
Plus municipal surtax 0–9.9% + social contributions ~13.07%
Top Rate (Reichensteuer)
Plus ~20.85% employee social contributions
At €80,000 income:
That is €375/month back in your pocket!
| Income | BE Tax | DE Tax | Savings | 10-Year |
|---|---|---|---|---|
| €40,000 | ~€11,500 PIT + ~€600 communal (avg 6%) + ~€5,228 social = ~€17,328 (~43%) | ~€7,500 income tax + ~€8,340 social = ~€15,840 (~40%) | Germany saves ~€1,500 | €15,000 |
| €60,000 | ~€21,400 PIT + ~€1,100 communal (avg 6%) + ~€7,842 social = ~€30,342 (~51%) | ~€13,500 income tax + ~€10,440 social = ~€23,940 (~40%) | Germany saves ~€6,400 | €64,000 |
| €80,000 | ~€31,400 PIT + ~€1,600 communal (avg 6%) + ~€10,456 social = ~€43,456 (~54%) | ~€20,800 income tax + ~€12,040 social = ~€32,840 (~41%) | Germany saves ~€10,600 | €106,000 |
| €100,000 | ~€41,500 PIT + ~€2,000 communal (avg 6%) + ~€13,070 social = ~€56,570 (~57%) | ~€28,500 income tax + ~€12,940 social = ~€41,440 (~41%) | Germany saves ~€15,000 | €150,000 |
| €150,000 | ~€66,500 PIT + ~€3,000 communal (avg 6%) + ~€13,070 social (capped) = ~€82,570 (~55%) | ~€54,800 income tax + ~€13,940 social = ~€68,740 (~46%) | Germany saves ~€14,000 | €140,000 |
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Set Up Compliant Belgian or German Employment →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.
For most professional salary levels (€60,000–€150,000), Germany produces significantly higher take-home pay than Belgium — despite Germany's higher social contributions, Germany's lower income tax rates outweigh this. At €80,000, Germany saves approximately €10,600/year in total deductions. If you qualify for Belgium's BBIS expat regime, the gap narrows dramatically — the 30% cost allowance effectively reduces Belgian taxable income by up to €90,000/year. Without BBIS, Germany is materially better on take-home. Belgium's advantages are location (Brussels EU institutions, NATO), the Brussels 0% communal surtax, and stronger French/Dutch language career opportunities in specific sectors.