Compare taxes and see how much you save moving from France to Netherlands
France and the Netherlands are adjacent high-tax countries with distinctive savings regimes. The Netherlands wins on headline employment income: Box 1's 49.5% top rate is slightly higher than France's 45%, but France's CSG/CRDS on employment income pushes France's true combined rate to ~54.7% — higher than the Netherlands. The Netherlands' 30% ruling is one of Europe's most valuable expat regimes: qualifying internationally recruited employees can exclude 30% of gross salary from Dutch tax for up to 5 years (reduced from 8 in 2024). France has an equivalent impatriate regime at 30% for 8 years, but the Dutch regime is operationally simpler. The Dutch Box 3 system — which taxes a deemed return on savings and investments (rather than actual returns) — has been the subject of extensive litigation; the Dutch Supreme Court ruled it unconstitutional in 2021, and the government has been redesigning it. France's assurance-vie gives long-term investors a clear 7.5% withdrawal rate after 8 years. Both countries are Eurozone members.
Top Income Rate
Plus CSG/CRDS ~9.7% on employment income
Top Rate (Box 1)
Box 3 deemed return on savings/investments
At €100,000 income:
That is €167/month back in your pocket!
| Income | FR Tax | NL Tax | Savings | 10-Year |
|---|---|---|---|---|
| €50,000 | €14,000 | €15,000 | €1,000 | €10,000 |
| €75,000 | €24,000 | €25,000 | €1,000 | €10,000 |
| €100,000 | €40,000 | €38,000 | -€2,000 | -€20,000 |
| €200,000 | €97,000 | €92,000 | -€5,000 | -€50,000 |
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Cross-Border France-Netherlands Tax Help →Both offer a 30% salary exclusion, but they differ meaningfully: Duration: France offers 8 years; the Netherlands offers 5 years (reduced from 8 by 2024 legislation). Simplicity: the Dutch 30% ruling is employer-administered — the employer withholds 30% less tax automatically. France's impatriate regime requires annual tax return claims. Scope: Dutch 30% ruling holders can optionally elect partial non-resident status for Box 2/3 income — excluding foreign dividend and savings income from Dutch tax during the ruling period. France's regime exempts 30% of salary plus all foreign-source passive income not remitted to France. Application: Dutch ruling requires application to the Dutch tax authorities within 4 months of starting the job; French regime is claimed on the first French tax return. For most highly-paid corporate relocations: the Netherlands wins on simplicity and the partial non-resident election for foreign income. For entrepreneurs and those with significant foreign assets: France's 8-year duration and assurance-vie give a long-term edge.
The Dutch tax system divides income into three boxes: Box 1 (employment and business income, 9.32%–49.5%); Box 2 (substantial shareholdings ≥5%, 24.5%/31%); Box 3 (savings and investments — all other assets minus liabilities). Box 3 does not tax actual returns — instead it imposes a deemed return. For 2026: cash savings: deemed return ~1.44%; other investments: deemed return ~5.88%; debt: deemed deduction ~2.46%. The combined deemed return applies to net assets above the threshold (~€57,684 single), taxed at a flat 36%. The Dutch Supreme Court ruled in December 2021 that Box 3 violated fundamental rights (privacy and property protection in ECHR) where actual returns were lower than the deemed return. Since then, a transitional system applies, and the Dutch government is designing a 'real return' Box 3 to replace it. For 2026, the transitional rules still apply. Planning implication: Box 3 as currently structured is conservative for cash but potentially onerous for investment portfolios underperforming the deemed return.
It depends on the asset type and holding period. Dividends: France imposes PFU 30% (prélèvement forfaitaire unique = 12.8% income tax + 17.2% CSG/CRDS); Netherlands imposes 15% dividend withholding at source, then Box 3 notional return system. Capital gains on shares: France: 30% PFU on realised gains. Netherlands: no CGT on ordinary shareholdings in Box 3 — gains are included in the deemed return calculation instead. Long-term savings in France's assurance-vie: 7.5% after 8 years — clearly the winner for long-term portfolio income. Dutch 30% ruling holders with partial non-resident election: can exclude Box 3 foreign assets from Dutch tax entirely — extremely efficient for those with large foreign portfolios. For a Dutch 30% ruling holder with €2M in foreign stocks: Box 3 tax = €0 during the ruling period. For a French impatriate with €2M: assurance-vie after 8 years = 7.5% on gains — excellent. Without special status: France's PFU at 30% and Netherlands' effective Box 3 rate at 36% are similar.
Under the France-Netherlands Double Tax Agreement (1973), employment income is taxed in the country where the work is performed. If you physically work in France: France taxes your French employment income (income tax + CSG/CRDS). The Netherlands gives a credit for French taxes paid. If you are a Dutch resident working remotely for a French employer: under OECD guidance, remote working days create taxing rights in the country of residence — the Netherlands would tax the proportion of income attributable to Dutch working days. Post-COVID, France and the Netherlands follow the general DTA rule for remote workers: no special frontier worker article between the two countries (unlike the France-Belgium DTA's frontier zone provision). Social security: different from income tax — within the EU, you generally pay social security in the country where you primarily work. Employees working ≥25% of time in their country of residence: contribute in the residence country. Working ≥75% of time in the employer's country (France): contribute to French social security (which includes CSG/CRDS).