Which country’s social insurance system are you insured under?

If you live in the Netherlands and work as a self-employed person exclusively in Belgium, you will be insured in Belgium and subject to Belgian legislation.

When are you regarded as self-employed in Belgium?

The Belgian authorities have to assess whether you can be regarded as self-employed according to the rules in Belgium. This assessment is carried out by the social insurance funds, the National Fund (Nationale Hulpkas), or the Belgian tax administration.

For their assessment, they look at:

• whether your work is not bound by an employment contract or a statute (for civil servants), and
• the way in which your income is taxed in Belgium

Which social insurance schemes apply to you?

If you can be regarded as self-employed in Belgium, you may be covered by the Belgian social insurance schemes. The benefits, allowances or pension you can get will depend on your profession. The rules for a director and major shareholder (DGA), for example, are different from the rules for a co-working partner, a person who is self-employed as a main or secondary occupation, or a helper.

Paying contributions

If you are covered by the Belgian social insurance system, you will have to pay contributions or ‘sociale bijdragen’ in Belgium. You can choose which social insurance fund you want to pay your contributions to.

If you live in the Netherlands and work as a self-employed person exclusively in Germany, you will be subject to the legislation of Germany.

When are you regarded as self-employed in Germany?

You are regarded as self-employed in Germany if you carry out work activities for which you are solely responsible. You trade under your own name and in order to support yourself. Your main aim must be to be profitable. You will not be automatically covered by the German social security system. But you will be insured in Germany if you are self-employed and working as an artist or in agriculture.

If you are self-employed and covered by German social insurance, you will build up rights to a German state pension (Altersrente). You will also be insured under the German schemes for survivor benefit (Hinterbliebenenrente) and incapacity benefit (Erwerbsminderungsrente). Incapacity benefit is payable after you have been ill for 78 weeks.

Paying contributions

If you are subject to German social insurance, you will have to pay contributions to the German pension agency (Deutsche Rentenversicherung; DRV). For this, you must register with the DRV. If the DRV says you cannot register with them, they will tell you which organisation you need to contact.

If you live in Belgium or Germany and you work as a self-employed person exclusively in the Netherlands, you will be insured in the Netherlands and subject to Dutch legislation.

When are you regarded as self-employed in the Netherlands?

You are regarded as self-employed in the Netherlands if you carry out work activities for which you are solely responsible. You trade under your own name and in order to support yourself. Your main aim must be to be profitable.

You will be compulsorily insured for:

• the Dutch state pension (AOW)
• Dutch survivor benefit (Anw)
• Long-term care (Wlz)
• national health insurance (Zvw), provided you have taken out health insurance with a Dutch health insurer

Paying contributions

If you are subject to Dutch social insurance, you will have to pay contributions to the Dutch Tax Administration (Belastingdienst).