The definition of a cross-border commuter (also called cross-border or frontier worker) differs depending on whether you are talking about social security rights or taxes. You can be considered as a cross-border commuter for social security purposes but as a resident for tax purposes.
For social security purposes — you are a cross-border commuter if you work in one country and live in another, and return home daily or at least once a week.
For tax purposes — this depends on the terms of the bilateral tax agreement between the countries where you live and where you work.
Most tax agreements don't deal specifically with these types of workers, although some do have a category of "frontier worker", a person who lives and works in a border area, (e.g. within 10, 20 or 30 km of the border, depending on the agreement).
To find out what taxes you will have to pay and in which country/countries, contact the European employment cross-border partnership in your region.
If you are commuting regularly like this as a cross-border commuter, you can keep the car registered in Germany, where you effectively live.
This depends on your status:
If you think that a rule or decision affecting you is contrary to EU rules on the free movement of workers, you can complain to the national authorities. Depending on your particular problem, the EU assistance services may also be able to help.
As a cross-border commuter, you will normally pay taxes on your salary in Belgium, where you will see a provisional amount retained on your salary. However, as a tax resident in France, it is in France that you will have to declare your world revenue, including your Belgian salary, in order to determine the French taxation rate on your world revenue. Normally, income earned by a cross-border commuter may be taxed in one or both of the EU countries concerned, depending on the bilateral tax agreement. In the latter case, tax paid in the country where you work would normally be taken into account when determining the tax liability in the country where you live, to avoid double taxation.
Check the bilateral tax agreement between France and Belgium, to see whether "frontier worker" status applies to you. If it does, you should only be taxed in France.
You can also contact the European employment cross-border partnership in your region and see the latest Franco-Belgian protocol on cross-border commuters (or frontier workers ).
YES — That contribution is directly linked to your economic activity which generated the taxable income, and your situation is therefore comparable to that of a resident worker. So you should be able to claim such tax rebates.
This depends on whether you have any other income from the country where you live, and on the rules in the country where you work.
To be certain, ask your tax office or a European employment adviser.
Generally, most EU countries tax residents and non-residents differently.
As a cross-border commuter, you may be taxed as a non-resident if you earn some income elsewhere and are not, under the rules of that country where you work, considered to have earned your "entire or nearly (your) entire income" there.
In that case you are probably not entitled to most tax deductions or reductions available to local residents. However, if you do earn all or nearly all your income in the country where you work, that country is obliged to give you the tax allowances that are available to its residents.
Some countries treat cross-border commuters as fictitious residents under certain conditions which vary from country to country. If you have that status, you can claim the same tax deductions or reductions as residents of the country where you work.
Obtaining fictitious resident status can have a significant impact on your net income. Look at applicable conditions carefully before starting cross-border commuting.