If you are working across borders, there may be a few things to bear in mind regarding tax and social security obligations. The following document provides an initial overview.

Information on tax and social security obligations and employment law for full-time or part-time work in the Netherlands

If you have any specific questions, our colleagues in Divisions 1 and 2 will be happy to assist you;

Division 1 (HR Services)
Please contact the relevant administrator:
https://uol.de/dezernat1/beschaeftigte 

Division 2 (Payroll)
Jürgen Kappesser
Tel. 0441/798-2691
Email: Juergen.kappesser@uol.de 

Furthermore, the Ems-Dollart Region Border Information Point offers information and advice on these topics.
 

In order to formalise the involvement of researchers from Groningen at a legal and administrative level, the so-called authorisation agreement can be used.

Under the authorisation agreement, Groningen-based researchers can acquire the status of UOL members. Within School VI and its organisational units, the following opportunities may be granted to them following individual consultation with the host organisational units:

• The right to submit proposals and participate in the acquisition and management of third-party funding in accordance with UOL regulations,
• Access to laboratory space and equipment within the scope of the resources of the relevant research group or School VI and the respective Department,
• Participation in research, in particular the performance of research tasks, including the right to submit applications to relevant commissions,
• Regular reporting on joint research projects,
• Publication of joint research results under the UOL’s address
• Participation in teaching (e.g. through teaching assignments),
• Participation in self-governance within the framework of the regulations for members of the UOL,
• Participation in appointment committees for the respective status groups (e.g. academic staff group)

A basic prerequisite for the granting of authorisation agreements is that the person in question has a proven academic track record. At least one of the points listed under criteria a) and b) below must be fulfilled. Alternatively, criterion c) may apply.

a) Documented close co-operation with academics in Oldenburg for at least three years through:

• Joint publications
• Jointly acquired third-party funding (EU, etc.)
• Joint supervision of PhD students

b) Documented interest in contributing to the development of the University Medicine Oldenburg through:

• Involvement in teaching
• Participation in committees/bodies

c) Strategic considerations

• Suitability as a Principal Investigator (PI) in a planned coordinated programme
• Support for the development of a research area

The Faculty Council decides on the fulfilment of criteria a) and b). The Faculty Council also decides on the alternative application of criterion c) following prior consultation with the Dean's Office. The authorisation agreements expire automatically after five years; renewal is possible upon request.

Applications may be submitted to the Dean annually by 1 October. 

The letter should include a current CV (listing third-party funding received over the last five years and naming the five most important publications) and explain to what extent points a) and b) are fulfilled, or whether and why point c) should apply. In addition, a confirmation from the cooperation partner in Oldenburg must be attached.

This is the equivalent of the authorisation agreement on the Dutch side for external researchers, e.g. from the UOL. If necessary, the host department at the UMCG initiates an agreement with the Human Resources department and the external researcher regarding the use of the premises and resources available at the UMCG.

In addition, a Citizen Service Number (BSN) must be applied for at Groningen Town Hall. A passport or identity card and personal attendance are required for this.

Information regarding this agreement and any other possible forms of affiliation can be obtained from the head or contact person of the cooperating Department at the University of Groningen.

School VI offers PhD candidates the opportunity to obtain a joint degree (dual degree) in co-operation with the University of Groningen (RUG) as part of the binational PhD programme. PhD candidates are supervised by a German-Dutch team of supervisors and spend periods of their PhD studies in a balanced manner at both locations wherever possible.

A binational PhD programme is particularly appealing to aspiring researchers who would like to work in an international context and/or have an interest in cross-border research. In addition to the wide range of opportunities, PhD candidates benefit above all from intensive supervision, a larger research infrastructure and insight into the research culture of the partner institution or the other country.

The ‘Agreement for a Joint Supervision of a Doctorate’ sets out the detailed arrangements for the binational doctoral degree procedure between the University of Groningen (RUG) and School VI.

If you are interested in a binational PhD, please contact Nina Löchte:

Enrolment in courses at the Graduate School of Medical Sciences (GSMS) at the UMCG is generally possible subject to availability. PhD students interested in doing so should contact Dr Desiree Jansen-van de Beek, Policy Advisor at the Graduate School of Medical Sciences:

Further information on the range of courses is available here.

As a rule, it is not possible to transfer funds directly to the Netherlands. In certain funding schemes, it may be possible to spend a small portion of the grant in the Netherlands. It is essential to clarify the relevant details in advance with the funding institutions.

However, should expenses arise on the Groningen side within the framework of a research collaboration between the RUG and the UOL that are to be covered by Oldenburg’s budgetary funds, these can often be incurred via orders placed through the University of Oldenburg’s Electronic Decentralised Procurement (EDE) system or, alternatively, invoiced to the Oldenburg working group (invoice recipient: University of Oldenburg). The following guidelines must be observed:

1. In principle, users must ensure that the goods to be ordered may be used at the place of use.
    
2. Orders may be placed with suppliers in Germany or the Netherlands via the University of Oldenburg’s procurement department using EDE (Electronic Decentralised Procurement) by a person employed at the University of Oldenburg. When placing the order, the UMCG department to which the goods are to be delivered must be specified. 
    
3. Alternatively, items from the UMCG’s stock may be used. The items can then be invoiced to the University Hospital using them or to the department within School V - School of Medicine and Health Sciences. In this case, the amount per invoice should not exceed EUR 1,000. Invoices should be issued on UMCG letterhead, not by forwarding invoices from suppliers to the UMCG. Where possible, items should be grouped together under a single invoice.

If you have any questions, please contact Matthias Nolte (EDE):

and Sebastian Bick (Finance, School VI):

are available to assist you.

A prerequisite for the fixed-term employment of student assistants under Section 6 of the WissZeitVG is that they are enrolled at a German higher education institution.

If this is not the case, as the assistants are enrolled as students in Groningen, a fixed-term contract without objective grounds might be possible under Section 14(2) of the TzBfG. However, this is only possible if there has not already been a fixed-term or permanent employment relationship with the same employer (i.e. the State of Lower Saxony). Fixed-term employment as a student assistant is then, however, only possible for a maximum duration of two years.

If employment is planned via third-party funded projects that explicitly provide for financing of student assistants, a fixed-term contract could also be offered on the basis of Section 2(2) of the WissZeitVG. However, a final assessment of this option for a fixed-term contract is only possible once the relevant funding approval notices have been submitted.

Further information is available from Jörg Sprenger, Division 1:

A business trip (abroad) must, as a general rule, be authorised in writing before it commences. A written proposal for a business trip is made using the proposal form for business travel authorisation. A business trip abroad must be marked as such. Please note that the proposal must be submitted before the start of the trip, completed in full and signed by the relevant authorities. Please refer to the guidelines for the approval of business trips for details of who is responsible. 

For business trips involving recurring official duties of a specific nature, it is possible to apply for a permanent business trip authorisation valid until the end of a calendar year (using the form ‘Proposal for Permanent Business Trip Authorisation’).

In accordance with Section 84(1) sentence 2 of the NBG, necessary and reasonable costs are reimbursed as travel expenses. The business trip is settled using the Proposal for Settlement of an Approved Business Trip. This proposal must be submitted promptly after the end of the business trip, at the latest within 6 months (statutory time limit). If the costs are expected to exceed a total of 200 euros, it is also possible, upon proposal, to receive an advance of up to 80% of the anticipated costs. In addition, it is possible to apply for a daily allowance for stays abroad.

Employees on official business abroad must, regardless of the business trip application, carry a so-called posting certificate (officially known as an A1 certificate) with them, which confirms that German social security regulations continue to apply to them during their official stay abroad. This applies to all employees in paid employment, i.e. to staff members, civil servants, as well as student assistants and research assistants. Such a posting certificate is also required for very short stays abroad (even for appointments lasting just a few hours!) and is therefore necessary for any work-related crossing of the border.

The proposal for a posting certificate must be submitted by the employer to the social security provider. The employee cannot submit the proposal themselves, but must complete the relevant form and forward it accordingly. At the University of Oldenburg, Division 2, Section 2.5 (Payroll) is responsible for applying for these certificates.

Even if employees work in the same country repeatedly for a limited period, a new posting certificate must be applied for each time for the respective period. The expected duration of the assignment is stated in the proposal.

It is possible to obtain Erasmus funding for business trips to Groningen. A distinction must be made here between staff mobility (STT) and teaching staff mobility (STA).

STA funding supports exchanges for teaching purposes. STT, on the other hand, supports exchanges for the further training and professional development of university staff. Examples include work placements or job shadowing, as well as participation in workshops, seminars and language courses abroad.  

Up-to-date information on financial support can be found on the university’s information page on the Erasmus programmes.

Statutory accident insurance cover for employees on business trips:

Employees undertaking business trips on behalf of or in the interests of the University are covered by statutory accident insurance for all activities and tasks performed in a causal connection with their work. This does not apply to persons who are entitled to accident insurance under civil service regulations.

However, employees are not necessarily insured for the entire duration of the business trip or for every activity undertaken, even if they are required to stay and travel outside their place of work and residence in the interests of the university during the business trip.

In this context, the general principles apply, according to which insurance cover only exists for activities that are legally and substantially related to the insured activity.

If the traveller is engaged in purely personal matters no longer influenced by their work (e.g. eating, drinking, sleeping, etc.), insurance cover therefore does not apply even on business trips. These activities are generally to be attributed to the private and thus personal sphere of the individual’s life.

The fact that the employee is free to determine the manner and timing of the specific execution of an assigned task does not preclude the assumption that the trip is a business trip. On the other hand, in cases where a business trip is largely linked in terms of time and location to private interests, it must be examined whether, at the time of the accident, the causal link with the professional activity is actually maintained. The decision on this must be made taking into account all the circumstances of the specific individual case.

If, for example, the employee undertakes activities on site – independently of their professional duties – such as visiting museums or attending cultural events, out of personal interest and thus detached from the actual tasks assigned to them, these activities are also to be attributed to the employee’s uninsured private sphere.

Finally, it should be noted that only accidents are covered by statutory accident insurance – whereas illnesses arising from the employee’s own physical condition during the business trip (e.g. appendicitis, flu, etc.) are not. In such cases, the employee’s own health insurance is liable for benefits.

In the event of an accident, an accident report must be submitted immediately to the HR officer responsible for the individual in Division 1.

The final determination as to whether accident cover applies is made by the Lower Saxony State Accident Insurance Fund (LUK Niedersachsen).

Please note: For doctoral candidates who are enrolled as doctoral students but finance their doctoral studies via a scholarship and are therefore not employed by the university, there is no statutory accident cover during a stay for research purposes in Groningen, as insurance cover is limited to activities within the university’s organisational remit.

Further information on this topic can be found at: lukn.de/rehabilitation-leistung/versichertenkreis/kinder-schueler-studierende/universitaet.php

Business liability insurance:

The University of Oldenburg is generally liable for property damage caused by employees on business travel in the course of their duties – though only for the current market value. However, gross negligence and wilful misconduct in causing damage are excluded. The incident must be documented and reported to the HR officer responsible for the individual in Division 1.

health insurance:

Employees and civil servants who are working temporarily (usually for no more than 24 months) in the Netherlands and remain covered by statutory health insurance in Germany can also claim benefits in kind in the Netherlands in the event of illness. This also applies to co-insured family members accompanying or visiting the person. The European Health Insurance Card (EHIC) is required for this. It is issued by the health insurance fund of the person covered by statutory health insurance. Further information on benefits in kind in the Netherlands is available directly from the health insurance fund. (Source: https://www.dvka.de/de/arbeitgeber-erwerbstaetige/laenderspezifische-informationen/eu-staaten/niederlande/) 

Useful information on health insurance cover during a temporary stay in the Netherlands is also provided in the leaflet ‘Holidays in the Netherlands’: https://www.dvka.de/media/dokumente/merkblaetter/urlaub-im-ausland/urlaub_niederlande.pdf 

Overview of travel options

All figures are approximate. Deviations and changes are possible. (As of 20 July 2025)

Travelling by public transport

By train

Groningen can be reached several times a day via Deutsche Bahn. Due to damage to a bridge, there is currently no direct connection between Oldenburg and Groningen. From Oldenburg, take the train to Leer, where a permanent rail replacement service is in place.

Oldenburg: Oldenburg Central Station (Bahnhofsplatz 12d, 26122 Oldenburg)

Groningen: Groningen Central Station (Stationsweg 4, 9726 AE Groningen)

Journey time: 1:52–2:40 depending on the connection.

Cost: €30–35. Cheaper fares available with a semester public transport pass, saver fares and the Lower Saxony Ticket.

For regular journeys, it may be worth purchasing a corporate BahnCard (administration portal: BahnCard).

The rail network is currently being further expanded by the Wunderline; the connection from Bremen to Groningen will become faster and more comfortable, as it will no longer be necessary to change trains in Leer. 

By long-distance coach

There is a direct FlixBus service between Oldenburg and Groningen several times a day.

Oldenburg: Willy-Brandt-Platz/ Karlstraße, 26123 Oldenburg (behind Oldenburg Central Station)

Groningen: Stationsweg 1012, 9726 AZ Groningen (in front of Groningen Central Station)

Journey time: 1 hour 35 minutes

Cost: from 13 EUR.

Carpooling

Platforms such as BlaBlaCar offer the opportunity to arrange a lift to Groningen. Journeys are posted irregularly by private individuals and are therefore sometimes difficult to plan for. Pick-up points, times of day and frequency of journeys can vary greatly. However, if a journey is available, this can be a cheap and quick alternative to train and bus.

Duration: 1 hour 40 mins.

Cost: €7–10.

Using university transport

Vehicle fleet

Four vehicles are available through the university. Availability can be checked via the relevant Outlook calendar (by vehicle registration number). To use the university’s own vehicles, a proposal for a driving permit must be submitted.

Duration: 1 hour 25–50 minutes

Cost: 45–55 EUR (0.35 EUR/km)

Further information is available on the administration portal under CarSharing/Vehicles.

Car sharing

The university also offers the option of using the car-sharing provider Cambio for business purposes. The documents required to apply for the business Cambio card and the proposal for a driving permit to use the service can be found on the administration portal under CarSharing/Vehicles.

Duration: 1:25–1:50 hours

Costs: Travel costs (kilometres + time-based rate) per vehicle class (see Costs)

By bus

Buses in Groningen are operated by Qbuzz. You can either buy single tickets or use an OV-Card (travel card). Travel information in English is available on the website https://9292.nl/en/. 

Selected routes:

• Groningen Central Station/Bus Station → UMCG: 8–15 mins via Line 5/6 or Line 1/3/4.
• Groningen Central Station/Bus Station → RUG: 15 mins via Line 3/4.

By bike

Bicycles can be hired in Groningen through services such as ListnRide, Fietsverhuurgroningen or OV Fiets (OV Fiets: requirement: personal OV-chipkaart – season ticket for public transport).

Alternatively, the RUG is about a 15-minute walk away and the UMCG about a 25-minute walk away.

Nina Löchte, Head of Research, Academic Career Development and International Affairs:

Prof. Dr Andrea Hildebrandt, Vice-Dean for Research and Groningen:

Daniela Gornyk, CBI (Cross Border Institute of Healthcare Systems and Prevention)

Dr Corinna Glasner, Cross-Border Coordinator for Research and Education (Groningen – Oldenburg)

Dr Adriana Peréz Fortis, Coordinator of the Cross-Border Institute of Healthcare Systems and Prevention

Prof. Dr Jolanda Smit, Director of the Graduate School of Medical Sciences:

Dr Nicolien Wieringa, Research Office UMCG:

UMCG International Office:

You can find further information on working and living across borders on the Ems Dollart Region’s GrenzInfoPunkt website.

• Living in Germany, working in the Netherlands
• Living in the Netherlands, working in Germany